25.11.2025

Ct. no. 551

D/L.42

Samarpita

W.P.A. 21593 of 2025

Umesh Kumar Agarwal

Vs.

Deputy Commissioner of State Tax

Jorasanko & Jorabagan Charge & Ors.

Mr. Akshat Agarwal ,

Ms. Doyel Dey,

… for the petitioner Mr. S.K.Dutta (G.P.)

Mr. Tanoy Chakraborty,

Mr. Saptak Sanyal

… for the State

1. Affidavit-of-service filed by the petitioner is taken

on record.

2. This writ petition assails an order dated 29^th July, 2025, passed by the appellate authority under Section 107 of the WBGST Act, 2017/ CGST, 2017 (hereafter the said Act, 2017) whereby the petitioner’s appeal against an order dated 18^th December, 2024, passed under Section 73 of the said Act, 2017 has been dismissed. The appeal has been dismissed on the grounds of delay of four (4)

months.

3. Mr. Akshat Agarwal, learned advocate appearing for the petitioner invites attention of this Court to the application for condonation of delay filed before the appellate authority (at pages 57 to 58) of the writ petition as also the further explanation furnished by the petitioner before the appellate authority (at page 92) of the writ petition and submits that the petitioner could not prefer the appeal within the prescribed period of limitation due to the peti