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