2026 (8) TMI 401

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....ngha Mr. Abhilash Mittal Ms. Hiqa Naz Pradhan For the Respondent : Mr. Jagriti Mishra, Ld. AAAG Ms. Mrinmayee Das ORDER Hiranmay Bhattacharyya, J.: 1. Affidavit-of-service filed in Court today be kept with the record. 2. The ex parte adjudication order dated August 20,2024 passed by the Assistant Commissioner of Revenue, Siliguri Charge, SGST under Section 73(1) of the WBGST/CGST Ac....

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.... 5. Mr. Mishra, learned AAAG, submits that an integrated online platform for the tax payers were created to enable them to comply with GST compliances under the statute and the Rules and the notices and orders were uploaded in the said portal as per Section 169 of the WBGST/CGST Act, 2017. 6. It is now judicially settled that publication of notices and adjudication orders in the 'Additional not....

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....o interfere with the order of adjudication dated August 20, 2024. 9. At this stage it would not be out of place to point out that dismissal of the appeal by an order dated May 05, 2026 by the Appellate Authority as time barred cannot have any impact on the entertainability of this writ petition as the said appeal was filed not against the ex parte adjudication order dated August 20, 2024 but ag....