IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction Appellate Side Ct.551 04.02.26 M/L.

Item No.8 (Samar)

WPA 9943 of 2025 Sanjeet Singh Vs Assistant Commissioner of State Tax, Barrackpore Charge & Ors.

Mr. Akshat Agarwal, Mr. Doyel Dey, …for the petitioners.

Mr. Tanoy Chakraborty, Mr. Saptak Sanyal, ….for the State.

1. This writ petition has been filed assailing an order dated February 20, 2025 passed by the Appellate Authority under Section 107 of the WBGST Act, 2017/CGST Act, 2017 (hereafter of the „said Act, 2017‟) whereby the petitioners‟ appeal against an order dated September 06, 2022 passed under Section 73 of the said Act of 2017 has been dismissed on the ground of delay.

2. Mr. Agarwal, learned advocate appearing for the petitioner has taken this court through the application for condonation of delay (at pages 52 and 53 of the writ petition) as well as the writ petition and submitted that the petitioner could not approach the Appellate Authority within time since the petitioner was not aware of either the notice to show cause or the adjudication order. It is submitted that the petitioner‟s registration under GST had been cancelled challenging which, the petitioner h