Validity of pre-show cause notices u/s 74 since not uploaded in the View notices and orders - Petition not maintainable due to availability of appeal remedy.

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....The Calcutta High Court examined the maintainability of a petition challenging the validity of pre-show cause notices issued under section 74 of the WBGST Act, 2017. The notices were not uploaded in the designated "view notices and orders" section but in the "additional notices and orders" section of the portal. The court noted the petitioner's failure to disclose when they became aware of the notices' uploading. Emphasizing the availability of an alternative remedy of appeal under section 107 of the Act, the court directed the petitioner to approach the appellate authority. The court refrained from deciding on the adequacy of notice service and disposed of the petition accordingly.....