Authority: High Court at Calcutta

Order Date: 13 August 2026

Case Overview

  • Petitioners: The Holy Decorators (represented by Mr. Bhaskar Sengupta).
  • Respondents: Assistant Commissioner of State Tax, Bureau of Investigation (South Bengal) Head Quarters & Others (represented by Mr. Bijitesh Mukherjee and Ms. Manasi Mukherjee).
  • Nature of proceeding: Writ petition (W.P.A. 22503 of 2023) filed in the Constitutional Writ Jurisdiction Appellate Side of the Calcutta High Court.
  • Petitioner’s relief sought: Transfer of the writ petition to the GST Appellate Tribunal (GSTAT Kolkata) under Section 112 of the CGST Act, 2017/WBGST Act, 2017; a four‑week period to prefer the appeal; and exclusion of the time the petition remained pending from the limitation period for filing the appeal.

Final Outcome

  • The Court, after noting the petitioner’s observations, disposed of the writ petition.
  • The order directs that an urgent photostat certified copy of the order be supplied to the parties, if applied for, as early as possible.

Topics: GST Appeal, Tax Litigation