Calcutta HC Orders Re-examination of GST Demand Where Payer Alleged Order Uploaded Late

The Calcutta High Court directed the appellate authority to re-examine a GST demand notice after a taxpayer contested that the original order was uploaded more than months after its date. The Court held that delay in notification may prejudice the taxpayer’s rights and ordered reassessment of the case. This ruling underscores procedural fairness under GST law and the importance of timely and transparent tax communication.