Ishika Packaging Private Limited & Anr. Vs State of West Bengal & Ors. (Calcutta High Court)
The writ petition before the Calcutta High Court challenged an order dated 18 November 2025 passed by the Appellate Authority under Section 107 of the WBGST Act, 2017/CGST Act, 2017, by which the petitioners’ statutory appeal was dismissed solely on the ground of delay. The appeal arose from an adjudication order dated 24 April 2024 passed under Section 73 of the Act. The petitioners contended that they were prevented by sufficient cause from filing the appeal within the prescribed limitation period.
It was argued that the petitioners missed knowledge of the adjudication order because it was uploaded on the GST portal under the “Additional Notices and Orders” tab rather than the “View Orders” tab. It was further submitted that certain emails were inadvertently deleted by an employee, and therefore, even if communications were sent by email, the petitioners were unable to access them. According to the petitioners, they became aware of the adjudication order only when recovery proceedings were initiated.
The State GST Authority opposed the petition, submitting that the petitioners had due notice of earlier communications and could not rely on the manner of portal uploading as a valid explanation for delay. It was also pointed out that the GST portal had been upgraded in 2024, enabling users to view orders even when uploaded under the “Additional Notices and Orders” tab.
