15 09.09.2026 sayandeep Ct.9. CALCUTTA HIGH COURT IN THE CIRCUIT BENCH AT JALPAIGURI APPELLATE SIDE WPA 1841 of 2026 Shashikant Mishra Versus State of West Bengal & Ors. Mr. Dhiraj Lakhotia Ms. Radhika Agarwal Ms. P. Chowdhury Ms. Nikita Kundu Ms. Neha Lama … For the petitioner Mr. Jagriti Mishra, Ld. AAAG Ms. Mrinmayee Das Ms. Tamanna Kar … For the State 1. Challenging the order passed under Section 129(3) of the WBGST/CGST Act, 2017 (hereinafter referred to as the said Act) dated 22nd November, 2025 and the order dated 17th June, 2026 dismissing the appeal filed under Section 107 of the said Act, the instant writ petition has been filed. 2. Record would reveal that the appeal has been dismissed on the grounds of delay of 53 days. In the instant case, I find though the delay appears to be only for 53 days and the petitioner has also made a pre- deposit as it requires for maintaining the appeal however, having regard to the peculiar facts and noting that the appellate tribunal has already been constituted and since the appellate tribunal does not function as a revisional authority but functions as an 2 appellate authority and as such is competent to enter into the merits, I am of the view no fruitful purpose will be served in keeping the writ petition pending. 3. Accordingly, the writ petition is disposed of by permitting the petitioner to prefer an appeal before the appellate tribunal in accordance with law. 4. It is make clear that if the petitioner prefers the appeal within a period of four weeks from date, the appellate tribunal having regard to the observations made herein shall hear out and decide the appeal on merits. 5. With the above observations and directions, the writ petition is disposed of without any order as to costs. (Raja Basu Chowdhury, J.)