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of <h1>Proper Service Under Section 73 of GST Act Valid via Portal and Email; Appeal Allowed with 10% Deposit Condition</h1> <h3>M/s Ralco Synergy Pvt. Ltd. Versus State of West Bengal & Ors.</h3> The HC held that proper service of the order under section 73 of the WBGST/CGST Act, 2017 was effected via portal upload and email. Although the ... Proper service of order - order u/s 73 of WBGST/CGST Act, 2017 was duly uploaded on the portal in Form GST DRC – 07 and an email regarding recovery of the demand was sent to the registered tax payer - HELD THAT:- Noting that though the explanation provided by the petitioner in preferring the appeal may not be entirely sufficient, however, since some explanation had been provided for and having regard thereto and considering the fact that the appellate tribunal is yet to be constituted, it is opined that in the event the petitioner deposits 10 per cent of the amount of disputed tax in addition to the amount already deposited with the respondents while preferring the appeal within 3 weeks from date, the appellate authority shall hear out and dispose of the appeal on merits in accordance with law. Accordingly, the order dated 23rd September 2024 passed by the appellate authority along with the consequential demand, if any, raised in form GST APL – 04 stands set aside - petition disposed off. The Calcutta High Court addressed a writ petition challenging an order under Section 73 of the WBGST/CGST Act, 2017. The Court noted that the impugned order dated 1st February 2023 was duly uploaded on the GST portal (Form GST DRC - 07) and an email was sent to the petitioner on 14th June 2023. The petitioner's appeal, filed on 26th March 2024, was delayed by 330 days and dismissed for failure to show sufficient cause for the delay. Despite the insufficiency of the petitioner's explanation, the Court exercised discretion, considering that the appellate tribunal is yet to be constituted. The Court ordered that if the petitioner deposits 10% of the disputed tax amount (in addition to amounts already paid) within three weeks, the appellate authority shall hear and dispose of the appeal on merits 'in accordance with law.' Consequently, the appellate order dated 23rd September 2024 and any consequential demand stand set aside, subject to the deposit condition. Failure to comply will result in revival of the appellate order and demand. The writ petition was disposed of with directions that parties act on the official server copy of the order.
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