Calcutta HC: SCN uploaded only on Additional Notices Portal; GST Orders Set Aside for Denial of Effective Opportunity

Calcutta HC has set aside the order rejecting the Petitioners’ application for condonation of delay as well as the original order passed under GST. The Court noted that the SCN was uploaded on the additional notices portal, which the petitioners claimed to have overlooked, resulting in them not getting an opportunity to reply to the SCN. Noting that the matter ought to be considered on merits without going into limitation, the Court directed the authorities to consider the Petitioners’ contentions and supporting documents after granting them an opportunity of hearing. The petitioners were directed to file their reply and documents within four weeks, followed by adjudication within the prescribed period.