2026 (9) TMI 404

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....ukherjee. Ms. Manasi Mukherjee. ORDER 1. Affidavit of service filed in Court today be kept with the record. 2. The present petition has been filed challenging inter alia, the legality and validity of the adjudication order dated 06.04.2024 passed by the respondent No. 3 and the appellate order dated 03.12.2025 passed by the respondent no.4 under Section 107 of the West Bengal Goods and Se....

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....ame has been dismissed solely on the ground of limitation, without considering the merits. iv. That the entire proceedings and the impugned order are contrary to law and have been passed in violation of principles of natural justice and without due compliance with the procedure prescribed under the said Act. 4. Learned counsel appearing for the State respondents opposed the writ petiti....

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....ound of limitation and not on merits, considering the peculiar facts of the case, interference by this Court is warranted in ends of justice. 7. In view of the above this Court directs as follows: a. The appeal order dated 03.12.2025 and the adjudication order dated 06.04.2024 are hereby quashed and set aside. b. The petitioner is directed to file a reply to the show cause not....