Authority: High Court at Calcutta, Circuit Bench at Jalpaiguri

Order Date: 10 September 2026

Case Overview

  • Petition: M/s Sri Madan Mohan Pharmacy (petitioner) vs. State of West Bengal & Others (respondents).
  • Original dispute concerned an order dated 3 December 2025 under Section 73 of the West Bengal GST/CGST Act, 2017, which the petitioner had challenged.
  • The petitioner had earlier appealed to an appellate authority; that appeal was rejected by an order dated 11 June 2026.
  • On 19 August 2026, the petitioner filed writ petition WPA 1945 of 2026 seeking relief from the High Court.
  • The petitioner, through counsel, requested withdrawal of the writ petition, preferring to approach the newly functional Appellate Tribunal.
  • The State’s counsel did not object to the withdrawal.

Final Outcome

  • The Court dismissed the writ petition as withdrawn, granting the petitioner liberty to proceed before the Appellate Tribunal.
  • The Court directed that if the appeal is filed within two weeks of this order, the Appellate Tribunal shall hear and dispose of the appeal on merits, taking into account the pendency of the writ petition.
  • An urgent certified copy of the order shall be provided to the parties upon compliance with requisite formalities.

Topics: Legal Procedure, Tax Litigation