Portal Upload of GST Order Validates Service: Calcutta HC

Sonali Roy Vs State of West Bengal & Ors (Calcutta High Court)

GST Pre-Show Cause Notice Not Mandatory Post-Amendment: Calcutta HC High Court clarified that Rule 142(1A) of the CGST/WBGST Rules no longer mandates issuance of DRC 01A notice. Petition challenging Section 73(9) proceedings solely on this ground was dismissed.

Portal Upload of GST Order Validates Service: Calcutta HC emphasized that uploading GST orders and proceedings on the official portal constitutes valid service under Section 169. Writ pe

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