2026 (8) TMI 140

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....Elina Dey For the State : Ms. Supriya Singh, Jr. Govt. Pleader Mr. Alok Sah ORDER An ex-parte adjudication order dated August 17, 2024 under Section 73 of the West Bengal GST Act, 2017 was passed against the petitioner by the Assistant Commissioner, State Tax, Raiganj Zone. By filing this writ petition, the petitioner has challenged the said adjudication order along with the appellate ....

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....-. The appeal was rejected on September 16, 2025. The petitioner argues that due to the improper tabulation of notices, he could not participate in the adjudication proceedings. The Revenue, on the other hand, submits that the Goods and Services Tax Network (GSTN), has created the integrated online platform for taxpayers to manage GST compliance tasks such as registration, tax payments, retu....

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....ices/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 was only opened under the tab "Additional Notices or Orders" on the common portal of the taxpayers. The stand of the Revenue also makes it clear that Goods and Services Tax Network (in short, GSTN) was aware....