Judgment
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
1. 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.
2. 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.
3. It is an admitted position as would appear from the order impugned that due to inadvertent system error at various occasions within the prescribed timeline the petitioner could not
2 upload the SPL-01 Form within the time stipulate.
The petitioner has also submitted before the authorities a screenshot and grievance raised by the petitioner simultaneously with the system error occurring.
4. As per Circular No.238/32/2024-GST dated 15th of October, 2024, the authorities were not authorized for processing the waiver application manually under Section 128A of the Act and the Standard Operating Procedure for such waiver does not also authorize the authorities to do so manually.
5. Accordingly, WPA 4011 of 2026 is disposed of by directing the authorities concern to treat the application filed by the petitioner manually and dispose of the same by passing a reasoned order after giving an opportunity of hearing to the petitioner. Such exercise should be concluded within a period of six weeks from the date of communication of this order.
(Aryak Dutt, J.)
ABHIJIT DAS Digitally signed by ABHIJIT DAS Date: 2026.08.31 17:43:27 +05'30'