03.09.2025 sayandeep Sl. No. 09 Ct. No. 05 WPA 13852 of 2025 Arun Sign services Pvt. Ltd. Vs. State of West Bengal & ors. Ms. Mou Saha …. for the petitioner Mr. A. Roy Mr. N.Chatterjee Mr. T. Chakraborty Mr. S. Sanyal …..for the State 1. The writ petition has been filed challenging an order of rejection of an appeal under Section 107 of the WBGST/ CGST Act, 2017 (hereinafter referred to as the “said Act”) on the ground of delay in submission of the appeal. After hearing the learned advocates appearing for the respective parties, I find from the submissions of Mr. Chakraborty, learned advocate representing the respondents that though the appeal was disposed of by a reasoned order, the same was not uploaded. The petitioner was never made aware with regard to the reasons of the rejection of the appeal. 2. The petitioner appears to have made payment of pre-deposit of Rs. 13,41,876/-. Having regard thereto, and noting that the appellate tribunal is yet to be constituted in the peculiar facts of the case, I am of the view that no fruitful purpose would be served in remanding the matter to the appellate authority only to consider the explanation for the delay. Thus, on examination of the materials on record and the explanation and having found that the petitioner has been able to sufficiently explain the delay for preferring the appeal belatedly, while condoning the delay, I direct the appellate 2 authority to hear out and dispose of the appeal on merits as expeditiously as possible preferably within 12 weeks from the date of communication of this order accordance with law. 3. With the above observations and directions, the writ petition is disposed of. (Raja Basu Chowdhury, J.)