Item No.26 09.09.2026 Court. No. 9 (Saswata) CALCUTTA HIGH COURT IN THE CIRCUIT BENCH AT JALPAIGURI APPELLATE JURISDICTION WPA 1971 of 2026 Sarju Lama Vs. Deputy Commissioner of Revenue, WBGST, Jalpaiguri Charge, & Ors. Mr. Prosenjit Das Mr. Abhilash Mittal Mr. Roumyadip Saha …For the petitioner Mr. Milindo Paul Mr. Nabankur Paul Mr. Subham Das …For the respondent no. 3 Ms. Esha Acharya …For the State 1. Challenging the show cause notice dated 25th September 2025 in respect of the tax period from April 2021 to March 2022 and order dated 30th December 2025 passed under Section 73 of the WBGST /CGST Act, 2107 (hereinafter referred to as the said Act), the instant writ petition has been filed. 2. It is the petitioner’s case that the aforesaid order was uploaded under the tab “view additional notices and orders” instead of “view notices and orders”. As such, the petitioner was unaware with regard to the same. 3. This Court also notices that a recovery notice has also been issued on 25th June 2026 and the present writ petition has been filed on 28th August 2026. There 2 appears to be no explanation for the delay in filing the writ petition, even from the date of notice of attachment in GST DRC – 13 dated 25th June 2026. The writ petition has been affirmed on 29th July 2026 and has been filed only on 25th August 2026. 4. In view thereof, this Court is not inclined to entertain the instant writ petition and the same is dismissed leaving it open to the petitioner to avail statutory remedy, if so advised. 5. All parties shall act on the basis of server copy of this order duly downloaded from this Court’s official website. (RAJA BASU CHOWDHURY, J.)