IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction Appellate Side Ct.551 15.12.25 Item No.21 Sws.M WPA 26109 of 2025 Eximpo Tea Limited Vs Additional Commissioner of Revenue, GST Appellate Authority Dharmatala Circle, & ORs.

Mr. Saumya Kejriwal Mr. A.P. Gomes Mr. Debarghya Banerjee …for the petitioner Mr. Swapan Kumar Dutta Mr. Tanoy Chakraborty Mr. Saptak Sanyal ….for the State Mr. Subham Chatterjee Ms. Bisakha Pal …for the respondent No. 8

1. This writ petition mounts challenge to an order dated October 29, 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 June 5, 2025 passed under Section 73 of the said Act of 2017 was dismissed on the ground of delay.

2. Mr. Kejriwal, learned advocate appearing for the petitioner takes this Court through the application for condonation of delay filed before the appellate authority (pages 90 to 98 of the writ petition) as well as the medical documents annexed thereto and submits that the petitioner could not prefer appeal before the appellate authority within the prescribed time frame inasmuch as the mother of the authorized signatory of the petitioner was seriously ill and the petitioner was passing through dire financial straits. It is submitted that since the petitioner was debilitated both financially as well as logistically the appeal was delayed by 35 days beyond the additional period of one month in terms of section 107(4) of the said act of 2017.

3. It is further submitted by Mr. Kejriwal that during pendency of the appeal, despite the petitioner having put in the statutory pre deposit in terms of section 107(6) of the said Act of 2017, petitioner’s over draft account in HDFC Bank, and two other accounts of the petitioner i.e. one in Induslnd Bank and the other in Bank of Baroda remain attached, on the strength of the adjudication order dated June 5, 2025 which was confirmed by the appellate order.

4. It is noticed that the appellate authority has refused to condone the delay occasioned by the petitioner without considering the ground as regards the illness of the mother of the promoter- director who is the authorized signatory of the petitioner.

5. Having regard to the reasons assigned by the petitioner for occasioning marginal delay as aforesaid, it cannot be said that the petitioner was grossly negligent in pursuing its case. In such view of the matter, the marginal delay occasioned by the petitioner in preferring appeal before the appellate authority is condoned and the order dated October 29, 2025, impugned in this writ petition, is set aside. The appeal is restored to its file and the matter is remanded to the appellate authority for deciding the same afresh on merits.

6. Since the order dated October 29, 2025 has been set side and the petitioner’s appeal has now been restored for being considered on merits, the attachments of the petitioner’s bank account done on the strength of the adjudication order dated June 5, 2025 which was confirmed by the order impugned herein( and which now stands set aside), shall stand lifted.

7. WPA 26109 of 2025 stands disposed of with the above observations.

8. Urgent photostat certified copy of this order, if applied for, be supplied to the parties on urgent basis after completion of necessary formalities.

(Om Narayan Rai , J.)