Raju Ghosh Vs State of West Bengal And Ors. (Calcutta High Court)
Material Facts
The petitioner challenged the appellate order dated 28.01.2026 passed under Section 107 of the West Bengal Goods and Services Tax Act and the Central Goods and Services Tax Act, 2017, by which the appeal was dismissed on the ground of limitation. The dispute arose from a Form GST DRC-01 notice dated 26.09.2024 for the period March 2021 to April 2022 demanding tax, interest and penalty.
The petitioner submitted that the show cause notice was uploaded only under the “Additional notice and orders” tab on the GST portal, preventing a response. The petitioner became aware of the adjudication order dated 03.07.2025 only after receiving a recovery email dated 19.11.2025. An amount of ₹2,33,254 was recovered from the Electronic Credit Ledger on 12.03.2025 and a further ₹3,75,830 on 23.02.2026, resulting in recovery of 46% of the disputed demand of ₹13,13,468. The appeal filed on 18.12.2025 was dismissed solely on limitation without examining the merits. The petitioner also pointed to garnishee proceedings for FY 2023-24 to FY 2025-26 although the appellate order related to FY 2020-21.
Procedural History
The writ petition challenged the appellate order dismissing the appeal as time-barred.
