Kuddus Ali vs. Union Of INDIA And Anr
Held
The Court directed the authorities to treat the petitioner's manually filed application as valid and dispose of it with a reasoned order after a hearing. This exercise must be completed within six weeks.
Facts
The petitioner paid their GST duty liability before the due date but failed to upload the SPL-01 Form electronically due to system errors. Despite this, the authorities rejected the waiver application.
Key Issues
Whether the authorities can reject a waiver application solely based on the manual filing of a form when the duty was paid and the delay was due to system errors.
Sections Cited
Section 128A
AI-generated summary — verify with the full judgment below
DL-10 31.08.2026 Court No.654 [Bench ID-266460] (AD)
(Disposed of)
In the High Court at Calcutta Constitutional Writ Jurisdiction Appellate Side
WPA 4011 of 2026
Mr. Kuddus Ali Vs. Union of India & Anr.
Mr. Harsh Gadodia, Advocate
Ms. Susrea Mitra, Advocate
Ms. Bhawna Tekriwal, Advocate
Mr. Ronaldo Das, Advocate
… for the petitioner
Ms. Ranjana Chatterjee, Advocate
… for the Union of India
Mr. Kaushik Dey, Advocate
Mr. Tapan Bhanja, Advocate
… for the CGST authority
The petitioner is aggrieved by an order dated 26th of December, 2025 passed in F. No.:GEXCOM/ADJN/GST/7058/2025-CGST-DIV- MLDCOMMRTE-SILIGURI.
It is a case of the petitioner that the petitioner had paid the entire duty prior to issuance of any notice. However, in spite of payment of the tax liability before 30th March, 2025, the petitioner failed to upload electronically SPL-01 Form under the GST.
It is an admitted position as would appear from the order impugned that due to inadvertent sys
The judgment continues below.
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