IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction Appellate Side Ct.551 16.12.25 Item No.16 Sws.M WPA 23272 of 2025 Indrajit Mali Vs Superintendent of CGST and CX, Krishnanagar Charge & Ors.

Mr. Siddhartha Pratim Datta Ms. Sanjana Jha …for the petitioner Ms. Manasi Mukherjee Mr.Bijitesh Mukherjee ….for the GST Authorities Mr. Ashutosh Pathak …for the Union of India

1. This writ petition lays challenge to an order dated August 13, 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 March 15, 2023 passed by the Superintendent, Krishnanagar thereby cancelling the petitioner’s registration under the said Act of

2017 has been dismissed on the ground of delay.

2. Ms. Jha, learned advocate appearing for the petitioner submits that the petitioner could not prefer appeal before the appellate authority within time since the petitioner was seriously indisposed. She also hands up to Court a copy of an order dated August 8, 2025 passed in WPA 15766 of 2025 (Sagorika Sarkar vs. Union of India & Ors.)

and submits that in similar cases, this Court has entertained writ petitions and restored r