5 02.09.2026 S.Seal Ct.9. CALCUTTA HIGH COURT IN THE CIRCUIT BENCH AT JALPAIGURI APPELLATE SIDE WPA 961 of 2026 Ranju Roy Versus The Deputy Commissioner, State Tax, Jalpaiguri & Ors. Mr. Prasenjit Das Mr. Abhilash Mittal Ms. H.N. Pradhan … For the petitioner. Mr. Jagriti Mishra, Ld. AAAG Mr. Ashoke Kr. Singhi … For State. 1. Challenging the order dated 22nd January, 2025 passed under Section 73 of the WBGST/CGST Act (hereinafter referred to as ‘the said Act’) for the tax period 2021-22 concerning mismatch in tax liability between GSTDRC01 and GSTDRC07 in relation to supply concerning B 2 C and B 2 B and an adjudication order dated 23rd December, 2025 passed under Section 73 of the said Act for the tax period 2021-22 concerning reversal of ITC, the above writ petition has been filed. 2. Although, the learned Advocate for the petitioner would insist that in respect of the self-same tax period two separate orders cannot be passed and the petitioner is saddled with double taxation by the two separate orders passed by the self-same tax period, however, Mr. Mishra, learned Assistant Additional Advocate General 2 WPA 961 of 2026 would insist that the two orders are passed on two different grounds. 3. The above in my view raises an arguable case though on facts. I, however, find that the said Act provides for multi-tire adjudicatory process. Not only an appellate authority under Section 107 is available to test out an adjudication order passed by the proper officer under Section 73 of the said Act, but a provision for further appeal before the appellate tribunal, is also available. This scheme of the Act provides that to avail such remedy, the aggrieved person would be required to deposit a percentage of the amount of tax in dispute. The petitioner has, however, to bypass the statutory remedy has approached this Court though when the writ petition was filed the appeal was barred by limitation. 4. I, however, find that to decide on the case, this Court would be required to call for the records which are otherwise readily available on the portal and directly accessible by the appellate authority. As such, the appellate authority is far more equipped with the records to deal with case and render a decision in the matter. 5. Accordingly, in the peculiar facts, I am of the view, if the petitioner approaches the appellate authority, within two weeks from date, the appellate authority having regard to the observations made herein, shall hear out and dispose of the appeal on merits in accordance with law. 6. Accordingly, the writ petition stands disposed of. 3 WPA 961 of 2026 7. There shall no order as to costs. Urgent Photostat certified copy of this order, if applied for be given to the parties upon compliance with the requisite formalities. (Raja Basu Chowdhury, J.)