Not Reasonable To Expect Taxpayer To Check Every Tab On GST Portal: Calcutta High Court Orders Appeal To Be Heard Despite Delay
The Calcutta High Court has held that where an adjudication order under the GST regime is uploaded on the GST Portal only under the “View Additional Notices and Orders” tab rather than the primary “View Notices and Orders” tab the resulting delay in filing appeal is to be condoned, considering that taxpayers cannot reasonably be expected to check multiple tabs for final...
The Calcutta High Court has held that where an adjudication order under the GST regime is uploaded on the GST Portal only under the “View Additional Notices and Orders” tab rather than the primary “View Notices and Orders” tab the resulting delay in filing appeal is to be condoned, considering that taxpayers cannot reasonably be expected to check multiple tabs for final orders.
A Single Bench of Justice Om Narayan Rai, while hearing a writ petition filed under the WBGST/CGST Act, directed the Appellate Authority to hear the appeal on merits by condoning the delay, subject to the petitioner depositing ₹15,000/- with the Calcutta High Court Legal Services Committee.
The petitioners had filed an appeal under Section 107(Appeals to the Appellate Authority) of the WBGST/CGST Act against the adjudication order. However, the Appellate Authority dismissed the appeal as time-barred, holding that it was filed beyond the limitation period.
Assailing the order of the Appellate Authority, the petitioners preferred a Writ Petition Appeal before the High Court.
The Petitioners argued that they were unaware of the adjudication order, as it had been uploaded only under “View Additional Notices and Orders” on the GST portal, a tab not meant for primary or final orders, and therefore, the delay should be excused.
To which the State opposed, stating that the petitioner was aware of the proceedings, having responded to the show cause notice, and therefore the plea of ignorance of the adjudication order should not be allowed.
The Bench noted that the GST portal contained two separate tabs, 'View Notices and Orders' and 'View Additional Notices and Orders.'
And also observed that it would not be expected that a registered taxpayer check the 'Additional' notices tab for final orders disposing of main proceedings.
The Bench stated that this Court has been informed that the GST portal at the relevant point of time contained several tabs, two of which were “View Notices and Orders” tab and “View Additional Notices and Orders” tab. In such a situation it would not be expected of a registered tax (person) payer to open and look into “View Additional Notices and Orders” tab for the purpose of checking main orders or orders passed disposing of main proceedings.
Accordingly, the petition filed by the petitioner was allowed, and the matter was remanded to the Appellate Authority.
Case Title: Multireach Media Private limited & Anr Vs The state of West Bengal and Ors.
Case No: WPA No. 209333 of 2025
Appearance for Petitioners: Mr. Rishi Raju and Ms. Shreya Mundhra
Appearance for State: Mr. Tanoy Chakraborty, Ms. Sumita shaw, Mr. Saptak Sanyal, Mr. Soumen Chatterjee.