IN THE HIGH COURT AT CALCUTTA

Constitutional Writ Jurisdiction

Appellate Side Ct.551 03.11.25

M/l.

Item No.8 Sws.M

WPA 19676 of 2025

Barjinder Singh Kohli

Vs

The Assistant Commissioner of Revenue & Ors.

Mr. Sandip Choraria

Mr. Akash Chakraborty

Mr. Rishav Manna …for the petitioner

Mr. Tanoy Chakaborty

Mr. Saptak Sanyal

….for the State

1. The petitioner is aggrieved by an order dated May 15,

2025 passed by the Appellate Authority under Section 107 of the WBGST Act, 2017 read with

Section 107 of CGST Act, 2017.

2. The Appellate Authority has dismissed the

petitioner’s appeal on the ground of delay and non- compliance with the condition of statutory pre-

deposit.

3. The adjudication order passed under Section 74 of

the said 2017 Act is dated January 7, 2025 and therefore an appeal preferred thereagainst would have been within time, if the same had been filed within April 7, 2025. The petitioner, however, lodged the appeal before the appellate authority on April 26, 2025, that is beyond the period of three monthsspecified in Section 107(1) of the 2017 Act but within the condonable period of one month in

terms of Section 107(4) of the said Act of 2017. The petitioner while preferring such appeal did not put