31.08.2026 Item No.25 Court No.654 CHC In The High Court at Calcutta Constitutional Writ Jurisdiction Appellate Side WPA 10193 of 2026 Arshad Ayub Vs. State of West Bengal & Ors. Mr. Ranjan Kali, Advocate Mr. Rabindra Kumar Mitra, Advocate Mr. Sobhan Kumar Pathak, Advocate Ms. Sneha Chakraborty, Advocate Ms. Priyasha Sen Gupta, Advocate …for the petitioner Mr. Raj Mohan Chattoraj, Advocate …for the State 1. The petitioner has challenged the order dated 27th February, 2026 rejecting his application being No.ARN-AD190226002831C dated 07.02.2026. The said appeal has been dismissed solely on the ground of limitation and only on the ground that the petitioner did not reply to the show-cause notice. 2. The respondents are represented. 3. An affidavit-of-service has been filed by the petitioner. 4. Learned advocate for the respondent points out that Tribunal existed for entertaining the appeal. He submits that the petitioner had three months from the date of passing of the said order to approach the Tribunal under sub-section 1 of Section 107 of the WBGST Act, 2017 read with sub-section 4 of Section 107 of the WBGST Act, 2017. 2 5. I find from the record that the present writ petition has been filed on 23rd of April, 2026. It is well within three months of passing of the order impugned. The petitioner instead of approaching the Writ Court ought to have filed the appeal before the Tribunal. This Court therefore, disposes of WPA 10193 of 2026 with the liberty to the petitioner to take all points available to him before the Tribunal and the Tribunal shall decide the matter in accordance with law after excluding the time spent by the petitioner before the Writ Court. (Aryak Dutt, J.) CHINMOY CHAKRABORTY Digitally signed by CHINMOY CHAKRABORTY Date: 2026.09.01 16:23:58 +05'30'