GST Portal Access Restored: Calcutta HC Allows Fresh Appeal Against Section 73 Order, Directs Reconsideration of Pending SCN [Read Order]

The Calcutta High Court upheld the taxpayer’s right to a fair hearing under the GST framework, allowing a fresh appeal against an order passed under Section 73 of the CGST/WBGST Act, 2017, after technical delays in portal access.

The Calcutta High Court dealt with a petition highlighting Aparajita Mukherjee, the petitioner’s inability to access the GST portal, which had prevented her from filing a statutory appeal against a demand order issued under Section 73 of the CGST/WBGST Act, 2017.

The Court had earlier directed the concerned CGST officer (respondent no. 5) to appear personally and ensure compliance with its order dated 30th July 2025.

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At the subsequent hearing, the officer, informed the Court that the direction had been duly complied with and that access to the portal had been restored. It was submitted that the delay in implementation was unintentional and arose due to a communication gap. Taking note of the compliance and the bona fides expressed, the Bench dispensed with the officer’s further personal appearance.

The Court observed that since the petitioner’s inability to file an appeal stemmed from the lack of access to the GST portal,a platform integral to filing appeals and other compliances, she should not suffer prejudice for circumstances beyond her control.

The Bench emphasised that denial of digital access effectively deprived the petitioner of her right to appeal, which constitutes a vital safeguard under the GST law.

Accordingly, the single bench of Raja Basu Chowdhury directed that if the petitioner files an appeal from the order dated 26th August 2024 within four weeks, the appellate authority shall entertain it on merits, subject to procedural compliance.

The authority was also instructed to dispose of the appeal by passing a reasoned order in accordance with the law, keeping in mind the observations made by the Court regarding fairness and access.

On the issue of a show-cause-cum-demand notice dated 29th May 2024, the Court was informed that adjudication had not yet been completed. Observing that the petitioner should have a full opportunity to defend herself, the Court allowed her to file an additional response within two weeks, which must be duly considered by the proper officer after granting a personal hearing.

Importantly, the Court directed that the adjudicating authority must also examine whether the invocation of Section 74, which deals with tax demands arising from fraud, wilful misstatement, or suppression of facts, was justified in the factual context of the case.

Disposing of the writ petition and the connected application, the Court refrained from imposing costs but reiterated that technical or procedural lapses by tax authorities must not curtail a taxpayer’s statutory rights.

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