GST Proceedings Valid Even if Order Not on uploaded Portal: Calcutta HC

Messers Sreema Rice Mill Vs Union of India & Ors. (Calcutta High Court)

Summary: In Messers Sreema Rice Mill v. Union of India, the Calcutta High Court ruled that GST proceedings are not invalidated simply because a Show Cause Notice (SCN) and adjudication order were not uploaded on the GST common portal, as long as alternative statutory methods of service, as provided under Section 169 of the Central Goods and Services Tax Act (CGST Act), are followed. The case arose when Messers Sreema Rice Mill argued that the non-uploading of these documents on the

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