Authority: High Court at Calcutta (Constitutional Writ Jurisdiction Appellate Side)

Order Date: 08 September 2026

Case Overview

  • Petitioners: National Carriers Corporation Private Limited (Petitioner) vs. Assistant Commissioner State Tax, Barrackpore Zone & Others (Respondents).
  • Writ petition W.P.A. 19262 of 2022 filed in the High Court seeking adjudication of a tax matter under the CGST Act, 2017/WBGST Act, 2017.
  • On 29 August 2026, petitioner’s counsel submitted a withdrawal letter stating the petitioner intends to pursue the statutory remedy before the Appellate Tribunal, as the GST Appellate Tribunal (GSTAT) Kolkata is now functional.
  • Petitioners requested transfer of the writ petition to GSTAT Kolkata and sought a four‑week period to prefer an appeal under Section 112 of the CGST Act, with the pendency period excluded from limitation calculations.

Final Outcome

  • The Court accepted the withdrawal, ordered that the writ petition be transferred to the Appellate Tribunal, and granted the requested four‑week time to file the appeal before GSTAT Kolkata.
  • The writ petition is hereby disposed of.
  • Judge Smita Das De directed that an urgent certified copy of this order be supplied to the parties upon request.

Topics: GST Litigation, Tax Appeal