C o u r t N . 2 2 S l 1 5 1 / C L DL-6 28.08.2026 Court No.654 [Bench ID-266460] (AD) (Disposed of) In the High Court at Calcutta Constitutional Writ Jurisdiction Appellate Side WPA 24959 of 2025 with IA No.: CAN 1 of 2026 Sri Chaitanya Ghosh Vs. State of West Bengal & Ors. Mr. Aditya Sen, Advocate … for the petitioner Ms. Manasi Mukherjee, Advocate Mr. Bijitesh Mukherjee, Advocate … for the State respondent Mr. Vipul Kundalia, Ld. Sr. Advocate Mr. Tapan Bhanja, Advocate … for the respondent CGST authorities 1. The petitioner has come before this Court challenging a show cause notice dated 27th May, 2025. The petitioner has not replied to the said show cause notice. Before this Court, the petitioner could not explain as to why the present writ petition ought to be maintainable against the show cause notice. 2. This Court is of the view that in a case like this the petitioner has approached this Court at a premature stage. 3. The petitioner, however, submits that he has filed the CAN application being IA No.: CAN 1 of 2026 before this Court challenging a communication of an order which was passed on 19th December, 2 2025. Such communication is dated 10th of June, 2026. The petitioner submits that, in the event, this Court is not inclined to interfere with the show cause notice, the time be extended for the petitioner to file an appeal against the order in original dated 19th December, 2025. 4. In such view of the matter, WPA 24959 of 2025 along with IA No.: CAN 1 of 2026 is disposed of with the liberty to the petitioner to challenge the order in original. 5. If such challenge to the order in original is made, limitation shall not be a ground for rejection of such application. 6. The petitioner is, therefore, granted three weeks time to file such appeal and if the same is filed within the time specified, the same shall be admitted and decided by the authorities in accordance with law upon making the order for pre-deposit for preferring such appeal as prescribed by law. (Aryak Dutt, J.) ABHIJIT DAS Digitally signed by ABHIJIT DAS Date: 2026.08.28 18:19:30 +05'30'