{"id":72120,"date":"2025-07-24T08:40:16","date_gmt":"2025-07-24T03:10:16","guid":{"rendered":""},"modified":"2025-07-24T08:40:16","modified_gmt":"2025-07-24T03:10:16","slug":"proper-service-of-order-under-section-73-wbgst-cgst-act-via-portal-and-email-upheld-10-deposit-directed-for-appeal-hearing","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72120","title":{"rendered":"Proper service of order under Section 73 WBGST\/CGST Act via portal and email upheld; 10% deposit directed for appeal hearing"},"content":{"rendered":"<p>Proper service of order under Section 73 WBGST\/CGST Act via portal and email upheld; 10% deposit directed for appeal hearing<br \/>Case-Laws<br \/>GST<br \/>The HC held that the service of the order under section 73 of the WBGST\/CGST Act, 2017 was proper, having been uploaded on the portal and communicated via email. Although the petitioner&#39;s explanation for preferring the appeal was not fully satisfactory, the court accepted the partial explanation and, considering the absence of a constituted appellate<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=90847\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Proper service of order under Section 73 WBGST\/CGST Act via portal and email upheld; 10% deposit directed for appeal hearingCase-LawsGSTThe HC held that the service of the order under section 73 of the WBGST\/CGST Act, 2017 was proper, having been uploaded<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72120","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72120","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72120"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72120\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72120"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72120"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72120"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}