07.01.2026

Sl. 20

Ct. 551 (Samar)

WPA 26981 of 2025

M/s Key Business Consultants

Private Limited & Anr.

Vs.

Union of India & ors. Mr. Akshay Ringasia, Mr. Subhamoy Patra,

….for the petitioner.

Mr. Udag Sankar Bhattacharya

Mr. Anurag Roy

….for the respondent CGST.

1. Affidavit of service as filed today on behalf of the

petitioner is taken on record.

2. This writ petition is directed against an order dated

July 29, 2025 passed by the appellate authority under Section 107 of the WBGST Act, 2017/CGST Act, 2017 (hereinafter referred to as the „said Act of 2017‟) whereby the petitioner‟s appeal against the order dated February 19, 2020 has been dismissed

on the ground of delay.

3. Learned advocate appearing for the petitioners

submits that initially the order dated April 23, 2020 whereby the petitioners‟ request for refund had been rejected in part had been challenged before the appellate authority by filing an appeal on September

14, 2020.

4. Such appeal was dismissed by an order dated

March 26, 2021 on the ground of delay. It is

submitted that the appellate authority could not have dismissed petitioners‟ appeal on the ground of delay inasmuch as at the time when the petitioners had lodged their appeal befo