10 03.09.2025 sb Ct.5. IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION APPELLATE SIDE WPA 13857 of 2025 Ratul Biswas & Anr. Versus The State of West Bengal & Ors. Mr. Mainak Bose Mr. Kumarjit Das Ms. Mou Saha … For the petitioners. Mr. A. Roy, Ld. GP Mr. T. Chakraborty Mr. S. Sanyal … For the State. 1. Challenging the order dated 30th April, 2025 passed under Section 107 of the WBGST/CGST Act, 2017 (hereinafter referred to as the “said Act”) rejecting the appeal on the ground of delay in submission of such appeal, the instant writ petition has been filed. 2. Having heard the learned advocates appearing for the respective parties I find that the petitioners had offered an explanation for the delay and had submitted medical documents issued by the department of cathlab. However, since no document for the period upto the date of filing of the appeal was submitted, the appellate authority appears to have rejected the appeal by noting that the delay has not been sufficiently explained. 3. I find that it is not in dispute that the petitioners’ partner Tapan Kumar Biswas was unwell and had disclosed documents in support of his illness. The 2 WPA 13857 of 2025 documents disclosed would demonstrate that the person concerned was suffering from heart ailments. Though the detailed documents for the period from 6th September, 2023 to 12th June, 2024 had not been disclosed, however, I am of the view having regard to the fact that the partner was of old age and was suffering cardiac disease, such aspect ought to have been considered by the appellate authority. The appellate authority had by the aforesaid order refused to take note of the ground reality and appears to have acted mechanically in rejecting the appeal and appears to have proceeded on the premise that the petitioners were require to disclose the medical documents upto the date of filing of the appeal. I am, however, of the view since, the health condition of the petitioners’ partner has not been disputed, the benefit of doubt ought to have been given to the petitioners considering the explanation for condoning the delay. Further, taking into consideration the fact that at present the Appellate Tribunal is yet to be constituted I am of the view that it shall be prudent to remand the matter back to the appellate authority with a further direction upon the appellate authority to dispose of the appeal on merits. 4. Accordingly, by condoning the delay, the matter is remanded back to the appellate authority. The appellate authority shall hear out and dispose of the appeal on merits as expeditiously as possible, preferably within a period of twelve weeks from the date of communication of this order. 3 WPA 13857 of 2025 5. With the above observations and directions the writ petition is disposed of. Urgent Photostat certified copy of this order, if applied for, be made available to the parties upon compliance of requisite formalities. (Raja Basu Chowdhury, J.)