23.12.2025 Ct. no.551 Sl.19 Samarpita W.P.A. 17939 of 2025 MOHAN KUMAR AGARWALA VS THE DRPUTY COMMISSIONER OF REVENUE, STATE TAX, RAIGANJ CHARGE AND ORS.

Mr.SandipChoraria, Mr.AkashChakraborty … for the petitioner Mr. TanayChakraborty, Mr. SaptakSanyal, Mr. DebrajSahu … for the State

1. Affidavit-of-Service filed by the petitioner is taken on record.

2. This writ petition challengesan order dated June 19, 2025, passed by the appellate authority under Section 107 of the WBGST Act, 2017/ CGST Act, 2017(hereafter the said Act of 2017), whereby, the petitioner’s appeal against an order dated April 22, 2024 passed under Section 73, of the said Act of 2017, has been dismissed on the ground of delay.

3. The petitioner has taken this Court through the explanation furnished before the appellate authority for the delay occasioned in preferring the appeal (at page 38 of the writ petition) and submits that the petitioner remained unaware of the proceedings since the notices and orders pertaining to the adjudication proceedings were served upon the petitioner by uploadingthe same on the GST portal under the “additional notices and orders”tab. In support of such contention the petitioner’s has anne