Bipalb Biswas v. The Deputy Commissioner Of State Tax, Coochbehar And ORS.

25.02.2026 Item No.16 Ct. No. 5 Aloke

IN THE HIGH COURT AT CALCUTTA

CIRCUIT BENCH AT JALPAIGURI CONSTITUTIONAL WRIT JURISDICTION WPA 236 of 2026 Biplab Biswas Vs.

The Deputy Commissioner of State Tax, Coochbehar Mr. Diganta Ghosh ..for the petitioner Mr. Joyjit Choudhury, ld. AAG Ms. Rima Sarkarr ... for the State 1.

Affidavit-of-service filed be kept with the record.

2.

The writ application has been preferred praying for direction upon the respondent authorities from giving further effect to the operation of demand order bearing reference no. ZD190824058961U dated 28.08.2024.

3.

On hearing the learned counsels for the parties, the writ application is disposed of with the liberty granted to the petitioner to approach the appellate authority by filing an appeal within 30 days from the date of this order. The period of limitation which the learned counsel for the WBGST submits has already expired, is hereby extended for 30 days on payment of cost of

Rs.10,000/- to be paid to the State Legal Services Authority by the petitioner, within 10 days from the date of this order.

4.

The impugned order dated 28.08.2024, be stayed till the appeal is taken up for hearing by the appellate authority who shall be at liberty to proceed in accordance with law.

5.

Writ application stands disposed of.

6.

Connected application, if any, stands disposed of.

7.

Urgent photostat certified copy of this order, if applied for, be supplied to the parties upon compliance with all requisite formalities.

(Shampa Dutt (Paul), J.)