Pradeep Kumar Shaw v. The Deputy Commissioner Of State Tax And ORS.

WPA 18595 OF 2023 29.08.2023 Sri Pradeep Kumar Shaw, the Proprietor of M/s. Manish Steel Sl no. 14 - Vs - Ct no. 2 The Deputy Commissioner of State Tax, Salkia & Bally Charge & Ors.

P.M.

Mr. Shobhantanu Bhattacharyya ... for the petitioner Mr. Tapan Bhanja ... for CGST authorities.

Mr. Anirban Ray, Ld. Govt. Pleader Md. T. M. Siddiqui, Mr. T. Chakraborty, Mr. S. Sanyal ... for the State This writ petition has been filed challenging the impugned order of the appellate authority under WBGST Act dated 24th November, 2021 by filing this writ petition on 2nd August, 2023 that is almost after the lapse of one year nine months. The said appeal was dismissed on the ground of non-payment of predeposit of 10% of the disputed amount which is a condition precedent for filing statutory appeal. This writ Court in exercise of constitutional writ jurisdiction is not inclined to entertain this writ petition and grant any relief for such inordinate delay in filing the writ petition without any cogent

explanation even a word in the writ petition and admittedly the appeal in question was dismissed for non-compliance of statutory formalities.

Accordingly this writ petition being WPA 18595 of 2023 is dismissed.

(Md. Nizamuddin, J.)