High Court of Calcutta13 August 2026

Kulik Plywood (P.) Ltd. v. State of West Bengal

For assesseeRemanded

WPA NO. 7650 OF 2026

The ruling in brief

Where SCN was uploaded only under Additional Notice and Orders on GST portal without separate intimation and assessee consequently could not respond within prescribed time, dismissal of appeal under section 107 solely on limitation without examining merits was held unsustainable and appellate order was quashed with direction to admit appeal and decide matter on merits after hearing

Provisions considered

Section 107, read with section 169, of Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Related rulings

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Kulik Plywood (P.) Ltd. v. State of West Bengal

The ruling in brief

Provisions considered

Kulik Plywood (P.) Ltd. v. State of West Bengal

The ruling in brief

Provisions considered

Read the full analysis

Katyani Exports v. Union of India

New Godara Trading Co. v. State of Rajasthan

Cheema Local Carrier and Construction v. Commissioner State GST

Read the full analysis