15.01.2026 Court No.02 Item no.31 CP CALCUTTA HIGH COURT IN THE CIRCUIT BENCH AT JALPAIGURI APPELLATE JURISDICTION W.P.A. No. 36 of 2026 Moklesur Rahaman Vs.

The State of West Bengal & Ors.

Mr. Bikramaditya Ghosh, Mr. Rajiv Parik, Mr. Ved Rai, Mr. Mayank Bhandari, Mr. Vivek Saha … for the Petitioner.

Mr. Subir Kumar Saha, Ld. AGP, Ms. Rima Sarkar …for the State.

Mr. Dilip Kumar Agarwal, Mr. Bishwaraj Agarwal ……for the CGST.

1. The petitioner is aggrieved by the rejection of his appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017.

2. The appellate authority was of the view that the appeal should have been submitted within three months from the date of communication of the order appealed from. The appellate authority could condone the delay by a further period of one month, if he was satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the period of three months.

3. Therefore, according to the appellate authority, the appeal could not be filed beyond four months and in the case in hand, the delay was beyond four months.

4. Mr. Ghosh, learned Advocate for the petitioner submits that a Coordinate Bench of this Court in the matter of M/s Carry Co, Prop: Mr. Kajal Kumar Garai Vs. Union of India & Ors., being WPA 2774 of 2025, dated June 9, 2025 under similar facts, had condoned the delay in preferring the appeal and directed the appellate authority to decide the appeal on merits.

5. Heard both the parties. The petitioner has shown sufficient reasons for condonation of delay on medical grounds. Thus, it cannot be said that the petitioners were intentionally negligent in preferring the appeal. Moreover, in the matter of S.K. Chakraborty & Ors. Vs. Union of India (MAT 81 of 2022 & MAT 82 of 2022), the Division Bench held that the appellate authority had the power to condone the delay beyond the extended period of one month by importing Section 5 of the Limitation Act.

6. Under such circumstances, the delay is condoned. The petitioner has shown sufficient cause for condonation of delay.

7. The appellate authority will hear the appeal afresh on its own merits and pass an order expeditiously.

8. The impugned order is set aside.

9. Accordingly, the writ petition is disposed of. 10. However, there shall be no order as to costs.

11. The parties are directed to act on the basis of the server copy of this order.

(Shampa Sarkar, J.)