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TMI Blog2024 (7) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... uly served on the petitioner by speed post. The petitioner had also responded to the same and was also afforded an opportunity of personal hearing. It may be relevant to note that Section 169 of the said Act specifies that the notices are required to be served in the mode and manner as provided for therein. Admittedly, since, the petitioner had been served with the show-cause notice by speed post and the petitioner having responded to the same, it constitutes substantial compliance of statutory provision as regards service of notice. Having regard to the above, the show-cause notice or the order does not get vitiated simply because the same had not been uploaded on the common portal - the petitioner should be permitted to pursue its statuto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... common portal. 4. Admittedly, in this case the show-cause notice in Form DRC-01 had not been uploaded in the common portal. He submits that the respondents by not uploading the adjudication order in Form DRC-07 dated 29th December, 2023 has also denied the petitioner the right to challenge the same by filing an appeal. Right to prefer an appeal is a statutory right which cannot be taken away. 5. In the circumstance, as aforesaid, it is submitted that this Hon ble Court may be pleased to set aside not only the adjudication order passed under Section 73 (9) of the said Act dated 29th December, 2023 but also the show cause notice dated 21st September, 2023, issued under Section 73 (1) of the said Act. 6. Mr. Banerjee, learned advocate represe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctive parties and considered the materials on record. In the instant case it would be apparent from the records that the show cause notice dated 21st September, 2023 in DRC-01 for the tax period July, 2017 to March, 2018 was not uploaded in the common portal. As correctly pointed out by Mr. Dasgupta, the Rule 142 (1) of the West Bengal Goods and Services Tax Rules 2017 (hereinafter referred to as the said Rules ) read with Rule 142 (5) of the said Rules requires not only the show-cause notice but also the adjudication order to be uploaded in forms DRC-01 and DRC-07 respectively on the common portal. According to Mr. Dasgupta, unless the aforesaid show cause notice and the adjudication order are uploaded on the common portal, no effect can b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 73 (9) of the said Act is concerned, I must say that in absence of such disclosure, the petitioner could not have challenged the same by preferring an appeal. Since today, at the time of hearing by placing reliance on the communication dated 20th May, 2024, it has been submitted that the order passed under Section 73 (9) of the said Act dated 29th December, 2023 has been uploaded on the common portal only on 20th May, 2024, I am of the view that the petitioner should be permitted to pursue its statutory remedy. If, however, for any reason the said order is yet to be uploaded, the respondents should forthwith upload the same on the portal positively within a period of 7 days from date. 11. In the event, the petitioner files an appeal from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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