14.08.2026 Item No. 9. Court No.11. AB Calcutta High Court In the Circuit Bench at Jalpaiguri FMA 25 of 2026 With CAN 1 of 2026 CAN 2 of 2026 Dharam Chand Agarwal Vs Assistant Commissioner of Revenue, Central Section, Bureau of Investigation & Anr. Mr. Dhiraj Lakhotia, Ms. Radhika Agarwal, Ms. Khoshi Kundu, Ms. Neha Lama, Ms. Nihita Kundu, Ms. Parmita Chowdhury …..for the Appellant. Mr. Jagriti Mishra, ld. AAAG Ms. Mrinmoyee Das ……for the State. Dictated by Arijit Banerjee, J. In re : CAN 1 of 2026 1. Affidavit of service filed in Court today, be kept with the records. 2. This is an application for condonation of delay of 3 days in filing the appeal. Causes shown being sufficient, the delay is condoned. 3. CAN 1 of 2026 is, accordingly, disposed of. In re : FMA 25 of 2026, CAN 2 of 2026 4. This appeal is directed against a judgment and order dated February 26, 2026, passed by a learned Judge of this Court whereby the 2 appellant’s writ petition was in effect dismissed. 5. The appellant had challenged an order dated July 28, 2021, passed by the Senior Joint Commissioner of Sales Tax, Siliguri Circle. In paragraph 2 of the writ petition, the appellant had averred that although an appeal lies against the order that was sought to be impugned in the writ petition, since the Appellate Tribunal was not functional, the appellant had no choice but to file the writ petition. 6. Learned Single Judge in effect dismissed the writ petition holding that the order impugned did not suffer from any irregularity. Hence this appeal. 7. The Appellate Tribunal is now fully functional. Hence, we are of the opinion that the appellant should approach the Tribunal, impugning the order dated July 28, 2021, passed by the Senior Joint Commissioner of Sales Tax, Siliguri Circle. The dispute between the parties involves factual issues which can be more effectively and conveniently resolved by the Tribunal. The Writ Court, in our opinion, is not the appropriate forum. 3 8. We, therefore, grant liberty to the appellant to approach the Appellate Tribunal. All points are left open for the appellant to argue. If the appellant approaches the Tribunal within four weeks from date, the statutory appeal should be entertained and decided on merits without going into the question of limitation. The Tribunal is directed to decide such appeal, if filed, without being influenced by or taking into consideration any observation made by the learned Single Judge in the order dated February 26, 2026. 9. The appeal and the connected application stand disposed of accordingly. 10. Urgent photostat certified copy of this order, if applied for, be supplied expeditiously after compliance with all the necessary formalities. (Arijit Banerjee, J.) (Chaitali Chatterjee (Das), J.)