2025 (11) TMI 183

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....nal dated November 19, 2024 passed by the Deputy Commissioner, Jalpaiguri Charge, Jalpaiguri under Section 74 of the West Bengal Goods and Services Tax, 2017 for the period of 2022-2023. 2. The learned advocate appearing for the petitioner submits that the very foundation of the Order-in-Original dated November 19, 2024 is an inspection being carried out under the provisions of Section 67(1) of the WBGST Act by a team of officials of the State authorities on February 24, 2023. 3. The learned advocate for the petitioner places reliance upon the provisions of Section 67 (1) of the WBGST Act, 2017 in support of his contention that the inspection search and seizure has to be carried out only after recording reasons to believe in writing t....

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....dated November 19, 2024 passed by the Deputy Commissioner, Jalpaiguri Charge, Jalpaiguri. 8. The petitioner has approached the Writ Court on the ground that there has been gross violation of the principles of natural justice and the provisions of the relevant statute. The Order-in-Original was passed on November 19, 2024. Against the said Order-in-Original an appeal lies under the provisions of Section 107 of the 2017 Act. 9. Section 107 (1) of the said Act states that such an appeal has to be preferred within three months from the date on which the decision or order is communicated to such person. Sub-Section (4) of Section 107 of the said Act states that the appellate authority may, if he is satisfied that the appellant was prevente....

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....going through the order impugned, this Court finds that certain factual issues were involved in such adjudication. The Writ Court in exercise of its power under Article 226 of the Constitution cannot act as the appellate court. 16. It is well-settled that a writ petition cannot be entertained only because the same has been filed after the statutory period of limitation has lapsed when the order under challenge is an appealable one. That apart, the petitioner has challenged the very basis of the inspection which took place on February 24, 2023. A challenge against an inspection that was conducted way back in February 2023 in this writ petition which was filed on August 25, 2025 cannot be entertained as the petitioner has not explained the....