https://www.taxtmi.com/caselaws?id=800497 Failure to notice an adjudication order uploaded under the GST portal's "Additional Notice and Orders" tab prevented timely use of the statutory appellate remedy. Section 107 of the West Bengal GST Act and CGST Act prescribes the appeal process and limitation period. Where the taxpayer learned of the adjudication order only through a recovery notice, denial of an opportunity to pursue the appeal warranted intervention. The appellate order was quashed, and the appeal was directed to be entertained and decided on merits after an opportunity of hearing. en-us Thu, 01 Oct 2026 00:00:00 +0530 Wed, 07 Oct 2026 08:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800497 Failure to notice an adjudication order uploaded under the GST portal's "Additional Notice and Orders" tab prevented timely use of the statutory appellate remedy. Section 107 of the West Bengal GST Act and CGST Act prescribes the appeal process and limitation period. Where the taxpayer learned of the adjudication order only through a recovery notice, denial of an opportunity to pursue the appeal warranted intervention. The appellate order was quashed, and the appeal was directed to be entertained and decided on merits after an opportunity of hearing. Case-Laws GST Thu, 01 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800497