Debapriya Chatterjee Vs State of West Bengal & Ors. (Calcutta High Court)
The Calcutta High Court considered a writ petition challenging an order dated 17 October 2025 passed by the appellate authority under Section 107 of the West Bengal Goods and Services Tax Act, 2017 / Central Goods and Services Tax Act, 2017. By the impugned order, the appellate authority had dismissed the petitioner’s appeal against an adjudication order dated 18 January 2024 solely on the ground of delay.
The petitioner contended that an application for condonation of delay had been filed before the appellate authority explaining that he is a senior citizen and could not keep track of the notices and proceedings. It was submitted that due to the adjudication order, the GST authorities had proceeded to attach the petitioner’s bank account. The petitioner also stated that the relevant notices and orders were uploaded on the GST Portal under the “Additional Notices and Orders” tab, though this fact was not specifically placed before the appellate authority at the time of hearing the appeal.
The High Court noted that screenshots of the GST Portal had been annexed to the writ petition showing that the notices and orders were indeed uploaded under the “Additional Notices and Orders” tab. However, the Court also observed that, apart from citing old age, lack of technological skills, and dependence on a tax consultant, no further explanation had been offered as to why the petitioner could not track e-mails or communications. It was also noted that the tax consultant had furnished an e-mail ID belonging to a third person.
