Senior Citizen could not Track GST Notices uploaded in ‘Additional Notices’ Tab: Calcutta HC restores Appeal on Rs. 15k Deposit [Read Order]
Considering the petitioner was an individual senior citizen who required professional assistance for GST matters, restored the appeal.
![Senior Citizen could not Track GST Notices uploaded in ‘Additional Notices’ Tab: Calcutta HC restores Appeal on Rs. 15k Deposit [Read Order]](https://images.taxscan.in/h-upload/2025/12/27/2115224-gst-notice-how-courts-respond-when-you-miss-a-gst-notice-taxscan.webp "Senior Citizen could not Track GST Notices uploaded in ‘Additional Notices’ Tab: Calcutta HC restores Appeal on Rs. 15k Deposit [Read Order]")
The Calcutta High Court has restored the GST ( Goods and Services Tax ) appeal of a senior citizen who could not track the GST notices which were uploaded in the ‘Additional Notices’ Tab. A writ petition was filed by Debapriya Chatterjee, who is a senior tax payer, challenging an order passed by the appellate authority under Section 107of the GST Act, 2017, which...
The Calcutta High Court has restored the GST ( Goods and Services Tax ) appeal of a senior citizen who could not track the GST notices which were uploaded in the ‘Additional Notices’ Tab.
A writ petition was filed by Debapriya Chatterjee, who is a senior tax payer, challenging an order passed by the appellate authority under Section 107of the GST Act, 2017, which had dismissed his statutory appeal on the ground of delay.
Adv. Himangshu Kumar Ray, the counsel for the petitioner submitted that the petitioner being a senior citizen, who had no idea of using the technology were unaware of the notices issued by the GST department. Additionally, the petitioner depended on a Tax consultant to file the GST returns and other compliances.
The appellate authority was unsatisfied with the reasons provided, and denied the GST appeal on grounds of delay. Therefore, the Petitioner has to approach the high court as there is no other choice to pursue.
The High Court observed that the petitioner had no other explanation for why the petitioner was unable to monitor the email sent, aside from the fact that he is a senior citizen who lacks technological skills, that he had to depend on the tax consultant for this purpose, and that she had provided a third-party's email address.
Therefore, Justice Om Narayan Rai, considering the petitioner was an individual senior citizen who required professional assistance for GST matters, restored the appeal. While the appellate authority had rejected the explanation for delay, the Court held that the circumstances required an opportunity to have the appeal decided on merits.
Accordingly, the Court set aside the impugned appellate order and directed that the appeal be restored, subject to the petitioner depositing ₹15,000 with the High Court Legal Services Committee within three weeks.
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