GST Appeal Restored Due to Minor Delay; Bank Account Attachment Set Aside

Bhaskar Banerjee Vs State of West Bengal & Ors. (Calcutta High Court)

The writ petition challenged an order dated February 16, 2024 passed by the Appellate Authority under Section 106 of the WBGST Act, 2017/CGST Act, 2017, by which the petitioner’s appeal against an adjudication order dated July 26, 2023 under Section 73 of the Act was dismissed solely on the ground of delay. The petitioner contended that he had no knowledge of the show cause notice or the adjudication order, as both were served only by uploading them on the GST portal under the “Additional Notice and Order

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