https://www.taxtmi.com/caselaws?id=446065 Proceedings under section 74 of the West Bengal GST Act were held not to depend on prior verification under section 61, which was not a statutory pre-condition for initiation. Notices uploaded on the GST portal as "Additional Notices and Orders" were treated as valid service because the portal was accessible to the taxpayer and email intimation was also sent. The objection that the notices were unsigned failed, as portal-generated notices were digitally authenticated and the statute provided an opportunity to respond. The taxpayer's non-participation and failure to answer the notices defeated the plea of denial of natural justice, and the challenge to the notices and order was rejected. en-us Sat, 18 Nov 2023 00:00:00 +0530 Mon, 15 Dec 2025 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446065 Proceedings under section 74 of the West Bengal GST Act were held not to depend on prior verification under section 61, which was not a statutory pre-condition for initiation. Notices uploaded on the GST portal as "Additional Notices and Orders" were treated as valid service because the portal was accessible to the taxpayer and email intimation was also sent. The objection that the notices were unsigned failed, as portal-generated notices were digitally authenticated and the statute provided an opportunity to respond. The taxpayer's non-participation and failure to answer the notices defeated the plea of denial of natural justice, and the challenge to the notices and order was rejected. Case-Laws GST Sat, 18 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446065