IN THE HIGH COURT AT CALCUTTA

Circuit Bench at Jalpaiguri

Constitutional Writ Jurisdiction

Appellate Side

Present:

The Hon’ble Justice Hiranmay Bhattacharyya

W.P.A. 2116 of 2025

Sankar Agarwala

Vs.

The Joint Commissioner of CGST

and Central Excise (Appeal),

Siliguri Appeal Commissionerate & Ors.

For the Petitioner : Mr. Suman Bhowmik

Mr. Hillol Saha Podder

For the CGST : Mr. D.K. Agarwal

Mr. Bishwaraj Agarwal

Heard on : 03/11/2025 Judgment on : 03/11/2025

Hiranmay Bhattacharyya , J. :

1. This application under Article 226 of the Constitution of India is

directed against an order dated June 23, 2025 passed by the Joint Commissioner, CGST & Central Excise (Appeal), Siliguri

Appeal Commissionerate.

2. By the order impugned, the appeal preferred by the petitioner was rejected on the ground that the same was presented after the condonable period of 30 days as per the CGST Act, 2017.

3. A show-cause notice under Section 73(1) of the CGST Act, 2017 was issued calling upon the petitioner to show-cause as to why the demand raised in the show-cause should not be paid by him. No reply to the show-cause notice was filed and the Proper Officer passed an order dated December 14, 2023 under Section 73 (9) of the CGST