GST Appeal Dismissal for Delay Set Aside as Portal Notice Service Not Proved; Matter Restored: Calcutta HC

Rajkumar Dyeing & Printing Works Private Limited Vs Deputy Commissioner of State Tax (Calcutta High Court) The writ petition challenged an appellate order dated June 25, 2025 passed under Section 107 of the WBGST Act, 2017/CGST Act, 2017, by which the petitioner’s appeal was dismissed solely on the ground of delay. The petitioner contended that the delay occurred because the adjudication order was uploaded on the GST e-portal under the “Additional Notices and Orders” tab rather than the main tab, resulting in the petitioner missing the notice. It was further argued that the adjudica...