2026 (1) TMI 835

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....utta, Mr. Anish Mondal. For the State: Mr. Tanoy Chakraborty, Mr. Saptak Sanyal. ORDER 1. Affidavit of service filed on behalf of the petitioners be kept with the record. 2. This writ petition lays challenge to an order dated November 18, 2025 passed by the Appellate Authority under Section 107 of the WBGST ACT, 2017/CGST Act, 2017 (in short 'the said Act of 2017') whereby the petition....

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.... was uploaded on the GST Portal under the "Additional Notices and Orders" Tab and not under the "View Orders" tab of the said Portal. 4. It is further submitted by Mr. Ray that an employee of the petitioners inadvertently deleted certain mails from the mail box and even if the notices and orders had been served upon by the petitioners by e-mail, the petitioners could not have seen the same. ....

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....arties and perused the material-on-record. 8. The Appellate Authority has not found the reasons preferred by the petitioners to be sufficient and has therefore refused to condone the delay occasioned by the petitioners. 9. Since in the case at hand the petitioners appear to have knowledge of the notices served earlier, the explanation of the petitioners that they missed the adjudication orde....