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    <title>2026 (5) TMI 1501 - CALCUTTA HIGH COURT</title>
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    <description>Where an ex parte adjudication order is challenged under the CGST Act and the assessee says the statutory appeal could not be uploaded because of a technical glitch, the matter should proceed through the appellate remedy rather than the writ route. The petitioner was directed to file a fresh appeal before the appellate authority within the stipulated time, with liberty to raise all grounds, including challenge to the show cause notice. The delay in filing was treated as condoned, preserving access to the appeal on the merits.</description>
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      <description>Where an ex parte adjudication order is challenged under the CGST Act and the assessee says the statutory appeal could not be uploaded because of a technical glitch, the matter should proceed through the appellate remedy rather than the writ route. The petitioner was directed to file a fresh appeal before the appellate authority within the stipulated time, with liberty to raise all grounds, including challenge to the show cause notice. The delay in filing was treated as condoned, preserving access to the appeal on the merits.</description>
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