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Informative

GST Notice Upload Mode Must be as Per General Practice: Calcutta HC Orders Appeal Without Extra...

Update / Judgement Date

12 Aug 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

GSTOther Legal Matters

The Calcutta High Court has ruled that a "GST notice's upload mode must be as per general practice" and has ordered an appeal without an extra pre-deposit. The court's decision provides much-needed clarity on the matter. The ruling reinforces the principle that a notice must be served in a manner that is in line with the established practice. The court's decision is a crucial reminder to all tax authorities to follow due process.