He was 70 and is survived by his wife and two sons.
"He was not keeping well for the past few days, and he breathed his last around 3 am this morning," a Bengal referee said.
Born on April 10, 1952, Ghosh became a FIFA referee in 1990 and retired in 1997.
He officiated in pre-World Cup and pre-Olympics tournaments, AFC Club Championships, SAFF Cup and the Jawaharlal Nehru Cup among others.
After retirement, Ghosh continued to be associated with refereeing by becoming referees’ instructor and AIFF Match Commissioner.
“It is really sad to hear that Sumanta-da is no more. He was a doyen of Indian refereeing and his invaluable contribution to the game will always remain with us. I share the grief with his family,” All India Football Federation president Kalyan Chaubey said.
“Sumanta Ghosh was a top-class referee, a learned Instructor and Match Commissioner. The football fraternity will miss him. May his soul rest in peace,” said AIFF secretary general Shaji Prabhakaran.