https://www.taxtmi.com/caselaws?id=446064 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. en-us Sat, 18 Nov 2023 00:00:00 +0530 Tue, 22 Apr 2025 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446064 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. Case-Laws GST Sat, 18 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446064