Siba Sakti Writ Petition Shifted to GST Tribunal

Authority: High Court

Order Date: 24 June 2026

Parties: Petitioner – M/s Siba Sakti @ Shiva Shakti, represented by Ms Malabika Roy Dey; Respondents – Union of India and CGST Authority, represented by Mr Amal Kumar Datta, Mr Shiv Shankar Banerjee, and Mr Tapan Bhanja.
Petitioner's Relief Sought: Transfer of the writ petition to the GST Appellate Tribunal (GSTAT Kolkata) as it is already constituted and functional; a four‑week period to prefer an appeal under Section 112 of the CGST Act, 2017/WBGST Act, 2017; exclusion of the period during which the petition was pending for the purpose of computing limitation.
Additional Request: Urgent issuance of a certified photostat copy of the order to the parties.

The court, after noting the petitioner's observations, disposed of the writ petition.
It directed that an urgent certified copy of the order be supplied to the parties, if applied for.

Topics: GST Litigation, Tax Appeals