13.08.26 09 Ct. No.10 Sws.M WPA 20489 of 2026 Tarak Nath Jaiswal vs. The Commissioner of Commercial Taxes & Ors. Mr. Pratyush Jhunjhunwala Mr. Sourav Chunder Ms. Swagata Laxmi Nalni ….for the petitioner Mr. Vipul Kundalia, Sr. Adv. Ms. Sruti Datta Mr. Anindya Kanan ….for the State-respondents 1. Pursuant to the order dated 04.08.2026, Learned counsel appearing for the Petitioner submits that the Petitioner has decided to prefer an appeal before the Appellate Authority upon deposit of 10% of the total assessed amount, which amounts to Rs. 3,30,98,926/- , for the Financial Years 2018-2019, 2019-2020, 2020-2021, 2021-2022, 2022-2023, 2024-2025. 2. Mr. Vipul Kundalia, Learned Senior Counsel appearing for the GST authorities does not raise any objection to the above and submits that the appeal may be decided as expeditiously as possible, as a substantial amount is involved, which is likely to prejudice the interests of the revenue. 3. In view of the above, the writ petition is disposed of on the following directions: 2 a) The petitioner shall prefer an appeal before the Appellate Authority against the order dated 04.11.2025 for the period in question within two weeks, upon payment of 10% of disputed tax amount of Rs. 3,30,98,926/- as pre deposit. b) The Appellate Authority is directed to consider and dispose of the said appeal on or before 30th September, 2026 by passing a reasoned and speaking order, in accordance with law, upon affording opportunity of hearing to the petitioner. The decision shall be communicated to the petitioner within two weeks thereafter. c) The petitioner shall not seek any unnecessary adjournments before the Appellate Authority. The Appellate Authority shall take an independent decision on merits, uninfluenced by any observations made in this order. In the event, any adjournment is sought by the petitioner, the Appellate Authority shall be at liberty to proceed to pass an order ex parte in accordance with law. 3 d) No coercive actions shall be taken against the petitioner during the pendency of the appeal, subject to compliance with direction (a) also. 4. With the above observations and directions, the writ petition is disposed of without going into the merits of the case. 5. Urgent Photostat certified copy of this order, if applied for, be supplied to the parties on priority basis upon compliance of all requisite formalities. (Smita Das De, J.)