Calcutta HC Permits Manual GST Appeal Filing After Failed Online Upload Attempt

Ram Chandra Sahoo Vs Union of India And Ors. (Calcutta High Court) The Calcutta High Court disposed of a writ petition challenging a show cause notice dated 30.07.2024 and an ex parte adjudication order dated 06.01.2025 passed under Section 74 of the CGST Act concerning reversal of Input Tax Credit (ITC) of Rs. 3,02,100 along with interest and 100% penalty for the period 2017-18 to 2021-22. The petitioner, engaged in wholesale and retail medicine trade involving both taxable and non-taxable supplies, contended that a reply to the show cause notice had been filed but was not considered before p...