SCN u/s 73 of GST Act Not Received due to Portal Issues: Calcutta HC Permits to Approach Appellate Authority

The Calcutta High Court has allowed a taxpayer to appeal against an order under Section 73 of the GST Act, despite non-receipt of the show cause notice on the GST portal. The court acknowledged portal issues and permitted the taxpayer to approach the appellate authority. This decision highlights procedural challenges in GST compliance and the judiciary's role in ensuring fair appeal rights amidst technical glitches.