Authority: High Court at Calcutta (Constitutional Writ Jurisdiction Appellate Side)
Order Date: 16 July 2026
Case Overview
- Petition: W.P.A. 9120 of 2023 filed by M/s. Cosyn Limited against Senior Joint Commissioner of Revenue, Kolkata South Circle, and others.
- Advocates for petitioner: Ms. Manika Roy, Ms. Anupa Banerjee, Mr. Rohan Shaw; for the State: Mr. Bijitesh Mukherjee, Ms. Manasi Mukherjee.
- On 23 June 2026, petitioner’s counsel submitted a withdrawal letter stating the matter concerns a challenge to an adjudication order of the appellate authority and that the Appellate Tribunal is now functional.
- Petitioner requested transfer of the writ petition to the Appellate Tribunal (GSTAT Kolkata) and a four‑week period to prefer an appeal under Section 112 of the CGST Act, 2017/WBGST Act, 2017, with the pendency period excluded for limitation purposes.
Final Outcome
- The Court dismissed the writ petition as “non‑prosecution”.
- The petition was ordered to be transferred to GSTAT Kolkata.
- The petitioner was granted four weeks to file an appeal under Section 112 of the CGST Act, 2017/WBGST Act, 2017, with the pending period excluded for limitation.
- The Court directed that an urgent certified copy of the order be supplied to the parties upon request.
Topics: GST Litigation, Court Order, Tax Appeal