Authority: Calcutta High Court

Order Date: 25 September 2026

Case Overview

  • Petition: W.P.A. 28757 of 2023 filed by NTC Industries Limited against State Tax Officer, Kharagpur Zone, Bureau of Investigation (South Bengal) & others.
  • Representation: Petitioner's counsel Mr. Anil Kumar Dugar; Respondents' counsel Ms. Manasi Mukherjee and Mr. Bijitesh Mukherjee.
  • The petitioner indicated a desire not to pursue the writ further and sought transfer of the matter to the GST Appellate Tribunal (GSTAT Kolkata) under Section 112 of the CGST Act, 2017/WBGST Act, 2017, requesting eight weeks to file an appeal and exclusion of the pending period for limitation purposes.

Final Outcome

  • The court, delivered by Justice Smita Das De, accepted the petitioner's submission, dismissed the writ petition as withdrawn, and disposed of the application.
  • The court noted the request to transfer the case to the GST Appellate Tribunal and to grant eight weeks for filing an appeal, and ordered that an urgent certified copy of the order be supplied to the parties upon request.

Topics: GST Litigation, Taxation Law, High Court Order