Surendra Kumar Agarwal v. The Joint Commissioner Of State Tax Siliguri Circle And ANR

S/L 43 29.06.2026 Court No.7 Susanta CALCUTTA HIGH COURT

IN THE CIRCUIT BENCH AT JALPAIGURI

CIVIL APPELLATE JURISDICTION MAT 46 of 2026 CAN 1 of 2026 CAN 2 of 2026 Surendra Kumar Agarwal Vs.

The Joint Commissioner of State Tax, Siliguri Circle & Anr. Mr. Vinay Shraff (V.C), Mr. Sandip Guha Roy, ... for the Appellant.

Mr. Jagriti Mishra, Ld. AAAG Ms. Radhika Agarwal ... for the State.

1. It has been brought to the notice of the Court that the GST Tribunal is functional.

2. The dispute in question ought to be decided by the said Tribunal.

3. Hence, the instant appeal stands disposed of with the observation that, it will be open for the appellant to approach the said Tribunal in accordance with law for redressal of his grievances.

4. In the event the learned Tribunal is approached within a period of four weeks from date, then the learned Tribunal will proceed to decide the matter on merits without insisting upon filing any application seeking condonation of delay in approaching the Tribunal.

5. The appeal and the connected applications stand disposed of.

6. Parties to act on the basis of the server copy of this order duly downloaded from the official website of this Court.

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

(Amrita Sinha, J.) (Ajay Kumar Gupta, J.)