GST Update

 Desk of CA. Praveen Sharma – 867 Series (CAPS) 

CALCUTTA HIGH COURT – Case of Biswas Distributor

Calcutta High Court has dismissed a writ petition filed with delay against an adjudication order passed under Section 73 of the WBGST Act.

 The order dated 12 February 2024 raised a demand of ?82.78 lakh for FY 2018-19.

 The petitioner argued that a 2021 letter reporting an error in GSTR-3B was ignored.

 The writ was filed on 20 August 2025—over 18 months later, with no proper explanation.

 Though Article 226 has no fixed limitation, courts require writs to be filed within a reasonable time.

Failure to use the statutory appeal under Section 107 cannot be used later as a ground for filing a writ.

 The Court held that the petitioner’s own inaction cannot justify bypassing the statutory remedy.

 The writ was not entertained, but the petitioner may still approach the appellate authority as per law.

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