Court No. 551 WPA 14790 of 2025 (266306)

22.12.2025 Boidul Jamal (AD 25) Vs.

The State of West Bengal & Ors.

(S. Banerjee)

Mr. Rishi Raju Mr. Suvranil Saha …for the petitioner Mr. Nilotpal Chatterjee Mr. Tanoy Chakraborty Mr. Saptak Sanyal …for the State

1. Affidavit of service filed in Court today, is taken on record.

2. This writ petition lays challenge to an order dated May 21, 2025 passed by the appellate authority under Section 107 of the WBGST Act, 2017/CGST Act, 2017 whereby the petitioner’s appeal against an order dated January 29, 2024 passed under Section 73 of the said Act of 2017 has been dismissed on the ground of delay.

3. Mr. Raju, learned advocate appearing for the petitioner, invites the attention of this Court to the reply (Annexure P-6 at pages 51 to 56 of the writ petition) furnished by the petitioner to the notice to show-cause issued by the appellate authority asking the petitioner to explain the reasons for the petitioner’s belated approach before the appellate authority.

4. It is submitted by Mr. Raju that the petitioner remained unaware about all the notices issued to the petitioner in respect of the impugned adjudication proceeding as well as the order, passed th