1. Challenging the order dated 23^rd February 2024 passed by the appellate authority under Section 107 of the WBGST /CGST Act, 2017 (hereinafter referred to as the “said Act”) dismissing the appeal on the ground of delay, the instant writ petition has been filed.

2. The petitioner’s case proceeds on the premise that the petitioner is a registered tax payer and in usual course of business dealings and transactions had transacted with one Balaji Trading Co. and had availed and utilized ITC in respect of the transactions that he did with Balaji Trading Co. between June 2019 and November 2019. Later, the registration of Balaji Trading CO. Ltd. which is a proprietorship firm of Asha Sen having been cancelled under the provisions of Section 29(2)(e) of the said Act, a proceeding under Section 74 of the said Act was initiated by issuing a show cause notice dated 21^st March 2022. Even prior to issuance of the show cause notice, a notice in form GST DRC 01- was issued on 5^th January 2022 notifying the petitioner of the discrepancies.

3. Records would reveal that the petitioner had voluntarily made part payment of the demand made in form GST DRC – 01A by claiming such payment be treated as p