Sitangshu Sekhar Masanta Vs State of West Bengal & Ors. (Calcutta High Court)
In Sitangshu Sekhar Masanta Vs State of West Bengal & Ors., the Calcutta High Court addressed a challenge against a December 11, 2023 order issued under Section 73 of the WBGST/CGST Act, 2017. The petitioner argued that they were not properly notified about the proceedings, as notices were uploaded under the “additional notices” tab rather than the usual “view notices and orders” tab on the portal. Additionally, the petitioner claimed that the opportunity for a personal hearing was rendered meaningless because it was scheduled before the deadline to respond had expired. Despite these complaints, the court noted that the order had been available on the portal, and the writ petition was filed significantly late. The court directed that the petitioner should pursue an appeal with the appellate authority within 30 days, explaining the delay. If the appeal is filed within this timeframe, the appellate authority is instructed to condone the delay and decide on the appeal within eight weeks. The writ petition was thus disposed of with instructions for all parties to act based on the official server copy of the order.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
