Facts of the Case:

In this case, the petitioner challenged an order passed by the Appellate Authority under Section 107 , whereby their statutory appeal against an adjudication order was rejected solely on the ground of limitation. The petitioners contended that they were unaware of the adjudication order, as the order was uploaded on the GST portal under the tab “View Additional Notices and Orders” instead of the main “View Notices and Orders” tab. The petitioners argued that several taxpayers had faced similar issues relating to the portal’s tab bifurcation, and that delay had been condoned in identical circumstances by Co-ordinate Benches of the Court.

Reliance placed upon judgments in Mohammad Hasim Khan v. State of West Bengal & Ors., and Sukumar Kundu v. Union of India & Ors. It was further argued that the GST Appellate Tribunal (GSTAT) is not yet functional, leaving the petitioners without any alternative statutory remedy against the order passed under Section 107.

The State opposed the petition, arguing that since the petitioners had responded to the show-cause notice, they ought to have checked the portal for the adjudication order, and their plea of ignorance should not be accepted.

Issue:

Whether delay in filing an appeal under Section 107 of the CGST/WBGST Act should be condoned when the adjudication order was uploaded on the GST portal under the “Additional Notices and Orders” tab, leading to the taxpayer not becoming aware of the order within the statutory limitation period.

Held that:

The High Court held that the petitioners cannot be expected to routinely check the ‘Additional Notices and Orders’ tab for final adjudication orders, especially when such orders are ordinarily uploaded under the ‘View Notices and Orders’ tab. This difficulty has already been recognised in earlier decisions of the Court, including Mohammad Hasim Khan and Sukumar Kundu, where delay caused by similar portal-related issues had been condoned.

Although the petitioners had responded to the SCN, the Court emphasised the need to ensure substantive justice, particularly when the Appellate Tribunal is not functional, and the statutory scheme contemplates a multi-tier appellate process.

The Court reinforces that Portal discrepancies, specifically the existence of multiple “notices and orders” tabs have been judicially acknowledged as valid grounds for condonation of delay. The Courts are inclined to adopt a substantive justice approach when the GST Appellate Tribunal is non-functional. Also, the Appellate Authorities must not mechanically reject appeals on limitation without considering portal-related difficulties faced by taxpayers.

Case Name: Multireach Media Private Limited & Anr. Versus The State of West Bengal and Ors. dated 19.11.2025

To read the complete judgement 2025 Taxo.online 3027