Authority: Calcutta High Court, Circuit Bench at Jalpaiguri

Order Date: 10 September 2026

Case Overview

  • Petition: W.P.A. 1077 of 2023 filed by M/s. Ritesh Bansal (petitioner) against the Union of India & others (respondents).
  • Representation: Petitioner's counsel – Mr. Abhilash Mittal and Ms. H. Nag Pradhan; Respondents' counsel – Mr. Ratan Banik and Mr. Bishwaraj Agarwal; State counsel – Mr. Jagriti Mishra and Ms. Mrinmayee Das.
  • Nature of proceeding: Writ petition challenging an order passed under Section 107 of the Central Goods and Services Tax (CGST) Act, 2017.
  • The petitioner sought liberty to avail of statutory remedy before the GST Tribunal, citing its constitution as of 12 August 2026.

Final Outcome

  • The Court dismissed WPA 1077 of 2023.
  • Liberty was granted to the petitioner to file a statutory appeal under Section 112 of the CGST Act within six weeks from the date of this order, subject to compliance with all necessary formalities.
  • The Court expressly stated that no expression on the merits of the case was made; all issues remain open for determination by the Tribunal strictly in accordance with law.

Topics: GST, Tax Litigation