D/L- 74 23/07/2026 Ct. No.-10 Aritra In the High Court at Calcutta Circuit Bench at Jalpaiguri Appellate Side WPA 959 of 2026 Priyanka Bose Vs. State of West Bengal & Anr. Mr. Promit Majumder Mr. Rakesh Mishra Ms. Rinka Chakraborty ....for the petitioner Mr. Jagriti Mishra, AAAG, Ms. Radhika Ararwal ….for the State The order of the Assistant Commissioner of Revenue, SGST, Siliguri Charge/Siliguri dated April 22, 2024 passed under Section 73(9) of the WBGST and CGST Act, 2017 is under challenge in this writ petition. The learned advocate appearing for the petitioner submits that the said order was uploaded in the Additional Notices and Orders tab and not in the normal tab. He further submits that the petitioner came to know of the order of adjudication for the first time only in the month of February, 2026 and immediately thereafter the instant writ petition has been filed. The learned advocate for the petitioner further submits, on instruction, that the petitioner is ready and willing to avail of the appellate remedy if some time is granted by this Court to approach the Appellate Authority. 2 Mr. Mishra, learned Assistant Additional Advocate General submits that the order was uploaded in the web portal of the GST authorities and the petitioner cannot take the plea of ignorance merely because the same was uploaded in the additional tab. It is now judicially settled that uploading of notices and orders in the additional tab cannot be said to be sufficient communication under Section 73 of the WBGST and CGST Act, 2017. It is not in dispute that the order of adjudication was initially uploaded in the additional tab and not in the normal tab and the two separate tabs were subsequently merged only on February 6, 2026. For such reason this Court is inclined to afford an opportunity to the petitioner to approach the Appellate Authority. If the appeal is preferred by the petitioner before the Appellate Authority within 14 working days after receipt of a server copy of this order, the Appellate Authority shall consider the said appeal on merits without dismissing the same on the ground of limitation. It is, however, made clear that this Court has not entered into the challenge thrown by the petitioner to the order of adjudication at this stage and all points are left open to be decided by the authority, if such authority is approached by the petitioner pursuant to this order. 3 Accordingly, WPA 959 of 2026 stands disposed of. There will be no order as to costs. All parties shall act on the server copy of this order duly downloaded from the official website of this Court. (Hiranmay Bhattacharyya, J.)