Section 74 GST proceedings need no prior section 61 verification, and portal service with email communication was held sufficient.

Proceedings under section 74 of the West Bengal GST Act are not contingent on prior verification under section 61, because the statutory trigger is the proper officer's view that tax has escaped payment or credit has been wrongly availed. Uploading the intimation and show cause notice on the GST portal, together with email communication, constituted sufficient service, and a portal-uploaded notice was treated as digitally authenticated. The natural justice challenge also failed because the assessee did not respond to the notices or contest the matter at the relevant stage, so no legally cognizable defect or prejudice was shown. The notice and order were upheld.

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Issues: Whether initiation of proceedings under section 74 of the West Bengal Goods and Services Tax Act, 2017 was invalid for want of prior verification under section 61, defective service of notice through the GST portal, absence of signature or authentication, and breach of natural justice.

Analysis: The opening words of section 74 indicate that proceedings may begin when it appears to the proper officer that tax has escaped payment or credit has been wrongly availed, and prior verification under section 61 is not a condition precedent. Uploading the intimation and show cause notice on the GST portal under the category of "Additional Notices and Orders", coupled with communication by email, constituted sufficient intimation. A notice uploaded in the portal is treated as digitally authenticated, and the statutory scheme also affords an opportunity to submit representation before final determination. Since the petitioner did not respond to the notices or contest the proceedings at the relevant stage, the plea of violation of natural justice was unpersuasive.

Conclusion: The challenge to the proceedings under section 74 failed, and the impugned notice and order were upheld.

Ratio Decidendi: Proceedings under section 74 of the West Bengal Goods and Services Tax Act, 2017 are not contingent upon prior verification under section 61, and service of notice through the GST portal with concurrent electronic communication is sufficient unless the assessee shows a legally cognizable defect or prejudice.

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