2026 (10) TMI 446

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..... Prithu Dudhoria. Ms. Sruti Datta. 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 01.02.2022 passed by the respondent No. 1 and the appellate order dated 6th February, 2025 passed by the respondent no. 2 under Section 107 of the West Bengal....

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....nly upon a change of its accountant. iv. That the petitioner preferred an appeal before the appellate authority under Section 107 of the said Act but the same has been dismissed solely on the ground of limitation, without considering the merits. v. That during the pendency of the writ petition, the petitioner has been issued a notice dated 16.09.2026 proposing to recover the liab....

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....erefore the petitioner has been unable to reply to the same. This constitutes a violation of natural justice. 6. Since the petitioners appeal has been dismissed by the appellate authority only on the ground 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 foll....