Calcutta High Court
Chandan Kumar Giri v. State of West Bengal
Where petitioner's portal access was blocked denying filing of GSTR-1 due to registration-related anomalies following field inspection and ongoing proceedings, petitioner was directed to file a comprehensive representation to rebut allegations, with restoration of portal access allowed if petitioner was found bona fide upon documentary verification after hearing, matter remanded for administrative decision without adjudication on merits