Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
HC held that dismissal of the petitioners' appeal as time-barred was unsustainable in view of technical difficulties in accessing adjudication orders on the GST portal, particularly where the order was uploaded under the "View Additional Notices and Orders" tab. Relying on similar precedents, HC directed that the petitioners be accorded identical treatment and that the delay in filing the appeal be condoned. The matter was remanded to the Appellate Authority to decide the appeal on merits, on the condition that the petitioners deposit Rs. 15,000/- with the Calcutta High Court Legal Services Committee within two weeks and produce the receipt before the Appellate Authority. Upon such compliance, the impugned order dated 24.07.2025 shall stand rendered ineffective. Petition disposed of.
HC held that dismissal of the petitioners' appeal as time-barred was unsustainable in view of technical difficulties in accessing adjudication orders on the GST portal, particularly where the order was uploaded under the "View Additional Notices and Orders" tab. Relying on similar precedents, HC directed that the petitioners be accorded identical treatment and that the delay in filing the appeal be condoned. The matter was remanded to the Appellate Authority to decide the appeal on merits, on the condition that the petitioners deposit Rs. 15,000/- with the Calcutta High Court Legal Services Committee within two weeks and produce the receipt before the Appellate Authority. Upon such compliance, the impugned order dated 24.07.2025 shall stand rendered ineffective. Petition disposed of.
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