Court No. 10 (1629) 27.07.2026 (JPD 46) (S. Banerjee) Calcutta High Court In the Circuit Bench at Jalpaiguri Appellate Side WPA 1100 of 2026 M/s. Kaliprasad Rathi & Sons & Anr. Vs. State of West Bengal & Ors. Mr. Dhiraj Lakhotia Ms. Radhika Agarwal Ms. Khusi Kundu Ms. Nikita Kundu Ms. Neha Lama … for the petitioners Mr. Jagriti Mishra, AAAG Ms. Mrinmayee Das … for the State Mr. Mishra, learned AAAG raises an objection as to the maintainability of this writ petition. He submits that the order under challenge is an appellable order and for such reason this Court should not entertain this writ petition. Faced with such submission learned advocate appearing for the petitioner submits that the impugned order imposing late fee and penalty under challenge was passed on December 28, 2023 but the same was uploaded under the ‘Additional Notices and Orders’ tab and the petitioner came to know of such adjudication order sometime in the 2 month of June, 2026. He submits that if a week’s time is afforded to the petitioner, he can file an appeal before the appellate authority and the appellate authority be directed to decide the said appeal on merits. It is not in dispute that the impugned order was uploaded at the relevant point of time under the ‘Additional Notices and Orders’ tab but subsequently there has been merger of the two tabs. The petitioner claims that he came to know of the said order and the merger of the two tabs only after engaging the present advocate on June 25, 2026. This writ petition stands disposed of by granting liberty to the petitioner to challenge the impugned order before the appellate authority. If the petitioner files appeal in the prescribed format within 10 working days from the receipt of a server copy of this order, the appellate authority shall decide the appeal on its merits without dismissing the same on the ground of limitation. (Hiranmay Bhattacharyya, J.)