Calcutta HC Allows Appeal Filing After Delay Due to GST Portal Access Issues

The Calcutta High Court disposed of a writ petition filed by Aparajita Mukherjee, following the resolution of her issue regarding access to the GST portal. Pursuant to a previous court order, the respondent no. 5, representing the CGST authorities, confirmed compliance and submitted that the petitioner had been provided with access to the GST portal, attributing the delay to a communication gap.

Since portal access was restored, the court turned to two consequential matters. First, an order dated August 26, 2024, passed under Section 73 of the CGST/WBGST Act, 2017, had been issued while the petitioner lacked portal access, preventing her from filing an appeal. The court granted the petitioner an opportunity to prefer an appeal from this order within four weeks from the date of the current order. Subject to compliance with other formalities, the appellate authority was directed to hear and dispose of the appeal on merits through a reasoned order. Second, concerning a separate show cause-cum-demand notice dated May 29, 2024, which the respondents confirmed was yet to be adjudicated, the petitioner was given an opportunity to file an additional response within two weeks. The proper officer was directed to consider this response, provide a hearing opportunity, and specifically address the issue of whether Section 74 of the Act could have been invoked in the facts of the case before passing the final order.