AD 20. In the High Court at Calcutta 11.09.2026 Constitutional Writ Jurisdiction S.D. Appellate Side Ct. No. 654 Bench ID 266460 WPA 10191 of 2026 Arshad Ayub Vs. State of West Bengal & Ors. Mr. Ranjan Kumar Kali Mr. Rabindra Kumar Mitra Mr. Sobhan Kumar Pathak Ms. Sneha Chakraborty ….For the petitioner Ms. Manju Agarwal, Ld. AGP., Mr. Raj Mohan Chattoraj …For the State 1. The petitioner has challenged the order dated February 26, 2026 rejecting his application being No. ARN: AD190226002838Y 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 pointed 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 2 sub-section 4 of Section 107 of the WBGST Act, 2017. 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 10191 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.) SUROJIT DAS Digitally signed by SUROJIT DAS Date: 2026.09.11 16:55:08 +05'30'