2024 (8) TMI 1603

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....the petitioner Mr. Pretom Das Ms. Rima Sarkar ...for the State Mr. Dilip Kumar Agarwal Mr. Bishwaraj Agarwal ...for respondent nos.4 and 6 An ex-parte adjudication order dated November 2, 2023, under Section 73 of the West Bengal GST Act, 2017 was passed against the petitioner by the Assistant Commissioner of Revenue, Siliguri Charge. The petitioner preferred an appeal against the said....

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....on May 28, 2024, and promptly filed an appeal on May 31, 2024, within 72 hours of discovery. However, the appeal was delayed by 3 months and 21 days under Section 107(1) of the GST Act, 2017, and 2 months and 21 days under the extended limitation period of Section 107(4). The petitioner argues that due to the improper tabulation of notices, he could not participate in the adjudication proceedin....

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....ing the Notices/Orders in Assessee's dashboard as it is done by the system. The Revenue admits that any "Notices/Orders" passed by any tax officer are made available under the head "Additional Notices/Orders" on the Taxpayer's interface of the GST common portal. From the respective stands of the parties, it is clearly apparent that the "orders and notices" uploaded by the Revenue is only ope....