Authority: Calcutta High Court, Constitutional Writ Jurisdiction Appellate Side
Order Date: 13 August 2026
Case Overview
- Parties: Star Printing and Packaging (Petitioner) vs. State of West Bengal & Others (Respondents).
- Petition: W.P.A. 22739 of 2024 filed seeking transfer of the writ petition to the GST Appellate Tribunal (GSTAT) Kolkata and a four‑week stay to file an appeal under Section 112 of the CGST Act, 2017/WBGST Act, 2017.
- Relief Sought: Exclusion of the pendency period for limitation calculation and protection from any coercive action by the respondents during the appeal filing period.
- Court's Observations: The court granted a temporary restraining order on the respondents for four weeks, allowing the petitioner to file the appeal. The interim protection will automatically cease if the appeal is not filed within the stipulated four‑week period. The parties may rely on pleadings already filed.
Final Outcome
- The respondents are restrained from taking any coercive action against Star Printing for four weeks from the date of the order.
- The interim protection will be vacated ipso facto if the appeal is not filed within the four‑week window.
- The writ petition is disposed of.
- The court directed that an urgent certified copy of the order be supplied to the parties upon request.
Topics: GST Appeal, Judicial Stay