Portal Upload of GST Order Validates Service: Calcutta HC

Sonali Roy Vs State of West Bengal & Ors (Calcutta High Court) GST Pre-Show Cause Notice Not Mandatory Post-Amendment: Calcutta HC High Court clarified that Rule 142(1A) of the CGST/WBGST Rules no longer mandates issuance of DRC 01A notice. Petition challenging Section 73(9) proceedings solely on this ground was dismissed. Portal Upload of GST Order Validates Service: Calcutta HC emphasized that uploading GST orders and proceedings on the official portal constitutes valid service under Section 169. Writ petition challenging the order without pursuing alternate remedies was dismissed with c...