GST Portal Access Restored: Calcutta HC Allows Fresh Appeal against Section 73 Order, Directs Reconsideration of Pending SCN

The Calcutta High Court reinstated a taxpayer’s right to appeal against a GST order passed under Section 73 after restoring portal access. The court found that denial of digital access prevented effective legal recourse and thus violated natural justice. It directed authorities to reopen the portal to allow proper appeal filing and reconsideration of pending show cause notices. The judgment emphasizes that procedural barriers in the digital system cannot deprive taxpayers of substantive appeal rights. It upholds judicial commitment to fair adjudication under the GST regime and highlights the importance of technological facilitation in ensuring taxpayer justice and administrative accountability.