Statutory Right to challenge Order passed u/s 129(3) of GST Act cannot be defeated due to Technical glitches: Calcutta HC Restores Matter to Adjudicating Authority

The Calcutta High Court restored a case to the adjudicating authority after technical glitches prevented the taxpayer from challenging an order passed under Section 129(3) of the GST Act. The court emphasized that statutory rights should not be hindered by technical issues, ensuring that taxpayers have a fair opportunity to contest decisions. This ruling highlights the importance of a functional and accessible legal system in the fair administration of tax laws.