Authority: High Court at Calcutta, Circuit Bench at Jalpaiguri
Order Date: 10 September 2026
Case Overview
- Parties: M/s Sri Madan Mohan Pharmacy (petitioner) vs. State of West Bengal & Others (respondents).
- Nature of Proceeding: Constitutional writ petition (WPA 1943 of 2026) filed on 19 August 2026 challenging an order dated 30 December 2025, which had rejected the petitioner's appeal against an order dated 27 August 2024 passed under Section 73 of the West Bengal GST/CGST Act, 2017.
- Petitioner's Request: On instruction, the petitioner sought to withdraw the writ petition and proceed before the newly functional Appellate Tribunal.
- State's Position: The State, represented by Ms. Esha Acharya, raised no objection to the withdrawal.
- Court's Observations: The Court noted the filing date and granted liberty to the petitioner to file an appeal before the Appellate Tribunal within two weeks from the date of this order. It directed that the Tribunal, keeping in view the pendency of the writ petition, should hear and dispose of the appeal on its merits in accordance with law.
Final Outcome
- The writ petition is dismissed as withdrawn.
- The petitioner may file an appeal before the Appellate Tribunal within two weeks of 10 September 2026.
- The Appellate Tribunal is instructed to adjudicate the appeal on merits, considering the pending writ petition.
Topics: Legal; GST