Authority: Calcutta High Court, Constitutional Writ Jurisdiction Appellate Side
Order Date: 17 July 2026
Case Overview
- Parties: Petitioner – M/s. Subhransu Oversies; Respondents – State of West Bengal & Others.
- Counsel for petitioner: Mr. Pradip Kumar Das, Mr. Subrata Mukherjee, Mr. A. Das; counsel for the State: Mr. Bijitesh Mukherjee, Ms. Manasi Mukherjee.
- On 16 June 2026, petitioner’s advocate submitted a letter of withdrawal, indicating the petitioner no longer wishes to pursue the writ because an appeal has been filed before the Appellate Tribunal.
- The petitioner seeks transfer of the writ petition to the GST Appellate Tribunal (GSTAT Kolkata) under Section 112 of the CGST Act, 2017/WBGST Act, 2017, requesting four weeks to prefer the appeal and asking that the period the petition remained pending be excluded for limitation purposes.
- The Court recorded the written instruction from the petitioner, noted that the Appellate Tribunal is now functional, and accepted the request for transfer.
Final Outcome
- The writ petition is disposed of.
- The petition is to be transferred to the GSTAT Kolkata.
- Petitioners are granted a four‑week period to file their appeal under Section 112 of the CGST Act, 2017/WBGST Act, 2017.
- The time during which the writ petition was pending will be excluded when computing the limitation period.
- Parties may obtain an urgent certified copy of this order if they apply for it.
Topics: Tax Litigation, GST Tribunal