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    <description>The HC dismissed a writ petition challenging a WBGST Act order due to inordinate delay exceeding 3 1/2 years without valid explanation. The petitioner company was expected to have engaged professionals for such matters and could not use delay tactics. The court rejected the petition on grounds of unexplained delay rather than addressing substantive merits.</description>
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      <description>The HC dismissed a writ petition challenging a WBGST Act order due to inordinate delay exceeding 3 1/2 years without valid explanation. The petitioner company was expected to have engaged professionals for such matters and could not use delay tactics. The court rejected the petition on grounds of unexplained delay rather than addressing substantive merits.</description>
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