Calcutta HC Directs GST Portal Reactivation to Allow Appeal Pre-Deposit

Ashirvad Food Products Private Limited Vs Additional/Joint Commissioner (Calcutta High Court) The Calcutta High Court in the case of Ashirvad Food Products Private Limited Vs Additional/Joint Commissioner addressed a procedural hurdle where a taxpayer’s inactivated Goods and Service Tax Identification Number (GSTIN) portal prevented them from completing the appeal process under the CGST/WBGST Act, 2017. The petitioner, Ashirvad Food Products Private Limited, had filed an appeal against an order dated January 17, 2025, concerning a tax demand for the period April 2020 to March 2021, but was u...