Court No. 10 (1629) 27.07.2026 (JPD 43) (S. Banerjee) Calcutta High Court In the Circuit Bench at Jalpaiguri Appellate Side WPA 984 of 2026 Rakesh Paul @ Rakesh Pal Vs. The Joint Commissioner of Revenue & Anr. Ms. Khushi Kundu Mr. Sandip Guha Roy Mr. Ananda Paul … for the petitioner Mr. Jagriti Mishra, AAAG Ms. Radhika Agarwal … for the State Learned advocate appearing for the petitioner submits that the appeals can only be filed before the appellate authority through online mode. She submits that since ID and password were not supplied to the petitioner, the petitioner could not file the appeal through online mode within the stipulated period of limitation. She further submits that immediately after ID and password have been supplied on June 21, 2026 the petitioner has filed the appeal through online mode on June 25, 2026. Heard Mr. Mishra, learned AAAG on such submission. 2 It is not in dispute that without ID and password online filing of appeal before the appellate authority cannot be done. Considering the fact that the ID and password were supplied to the petitioner very recently and immediately thereafter the petitioner has filed the appeal through online mode immediately thereafter, this writ petition is disposed of by directing the appellate authority to consider the appeal filed by the petitioner on June 25, 2026 vide filing no. AD190626015809M and dispose of the same as expeditiously as possible and in accordance with law without dismissing the same on the ground of limitation. On the prayer of the learned advocate appearing for the petitioner, leave is granted to the learned advocate appearing for the petitioner to correct the typographical errors in the cause-title of the writ petition and the supplementary affidavit, here and now. (Hiranmay Bhattacharyya, J.)