M/S. Abhishek Construction Corporation And ANR v. State Of West Bengal And ORS.

23.06.2023.

PB Sl. No.17.

WPA 12408 of 2023 M/s. Abhishek Construction Corporation & Anr. Vs State of West Bengal & Ors.

Mr. Gobinda Dey.

... For the Petitioners.

Mr. A. Ray, Mr. T. M. Siddiqui, Mr. S. Sanyal.

........for the State.

Heard both the parties.

By this writ petition, petitioner has challenged the impugned order in original passed on 17th June, 2022 by the respondent WBGST authority concerned by filing this writ petition on 17th May, 2023 i.e. almost after a year of passing of the aforesaid impugned order which was uploaded in the portal on 20th June, 2022. Thereafter, as appears from record that on 12th October, 2022 a garnishee notice was issued to the banker of the petitioner which was duly intimated to the petitioner and even after that, petitioner neither filed any statutory appeal immediately nor approached this Court challenging the aforesaid order in original and garnishee order.

In view of the facts and circumstances of the case as appears from record and lapses and laches on the part of the petitioner in availing the alternative remedy by way of statutory appeal and allowing the time to file appeal expired long before, I am not inclined to entertain this writ petition, and, accordingly, this writ petition being WPA 12408 of 2023 is dismissed.

( Md. Nizamuddin, J.)