2026 (2) TMI 955

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.... 1. This writ petition has been filed against an Appellate order dated April 30, 2025 passed under Section 107 of the WBGST Act, 2017/CGST Act, 2017 (hereafter of the 'said Act, 2017') whereby the petitioners' appeal against an order dated February 25, 2023 has been dismissed on the ground of delay. 2. Mr. Agarwal, learned advocate appearing for the petitioner has invited the attention of th....

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....nder the "Additional Notices and orders" tab. It is submitted that the Hon'ble Division Bench of this Court has in the case of Ram Kumar Sinhal Vs. State of West Bengal & Anr. reported at 2025 SCC OnLine Cal 6279, (which has also been followed in the subsequent judgments by this Court) held that service of notice only through uploading on portal under the 'Additional Notices and Orders" tab is not....

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....ot served with the notice to show cause and the adjudication order properly therefore it can be inferred that the petitioner did not have knowledge thereof. In such view of the matter, the question of limitation having set in for the purpose of filing appeal against the adjudication order could not have arisen. The Appellate Authority has glossed over such issue and dismissed the petitioner's appe....