05.01.2026

Item No.41 (ML)

Court No.551

AJ.

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION

W.P.A. 26952 of 2025

Ishika Packagin

g Private Limited & Anr.

-Vs-

The State of West Bengal & Ors.

Mr. Himangshu Kumar Ray,

Mr. Subhasis Poddar,

Mr. Gourav Chakraborty,

Mr. Animitra Roy,

Ms. Sayantika Dutta,

Mr. Anish Mondal.

…..for the petitioners.

Mr. Tanoy Chakraborty,

Mr. Saptak Sanyal.

…..for the State.

1. Affidavit of service filed on behalf of the

petitioners be kept with the record.

2. This writ petition lays challenge to an

order dated November 18, 2025 passed by the Appellate Authority under Section 107 of the WBGST ACT, 2017/CGST Act, 2017 (in short „the said Act of 2017‟) whereby the petitioners‟ appeal against an order dated April 24, 2024 passed under Section 73 of the said Act of 2017

has been dismissed on the ground of delay. 3. Mr. Ray, learned Advocate appearing on

behalf of the petitioners has taken this Court through the reasons for delay delineated in the appeal filed by the petitioners before the Appellate Authority (at page 90 of the writ petition) and the reasons mentioned by the

petitioners for having occasioned such delay in response to the notice to show cause for the delay i