Tcs E- Serve International Limited vs. The Prinicpal Commissioner, CGST And Central Excise, Kol North Commissionerate And Ors.
Held
The Court accepted the petitioner's submission that they did not wish to proceed with the writ petition as the Appellate Tribunal is now functional and they intend to pursue the statutory remedy before it. Consequently, the writ petition was dismissed as 'non-prosecution'. The Court noted the petitioner's request for transfer to the GSTAT and time to file an appeal, along with the request for exclusion of the pending period for limitation. The writ petition was disposed of with these observations, implying that the petitioner is free to pursue their remedy before the GSTAT as per their submissions.
Facts
The petitioner, TCS E-Serve International Limited, filed a writ petition before the Calcutta High Court challenging an order of adjudication passed by an appellate authority. The petitioner's counsel informed the court that the petitioner no longer wished to proceed with the writ petition because the Goods and Services Tax Appellate Tribunal (GSTAT) is now functional. The petitioner sought to pursue the appropriate statutory remedy before the GSTAT, requesting a transfer of the writ petition to the GSTAT Kolkata and four weeks' time to file an appeal under Section 112 of the CGST Act, 2017/WBGST Act, 2017. The petitioner also requested that the period during which the writ petition was pending be excluded for the purpose of computing the limitation period for filing the appeal.
Key Issues
1. Whether the writ petition should be dismissed as non-prosecution, given the petitioner's submission that they do not wish to proceed with the matter. 2. Whether the writ petition should be transferred to the GSTAT Kolkata, and if so, whether the petitioner should be granted four weeks' time to prefer an appeal before the GSTAT under Section 112 of the CGST Act, 2017/WBGST Act, 2017. 3. Whether the period during which the writ petition was pending should be excluded for computing the limitation period for filing an appeal before the GSTAT. Petitioner's Arguments: The petitioner argued that since the Appellate Tribunal (GSTAT) is now functional, they wish to pursue the appropriate statutory remedy before it. They requested the transfer of the writ petition to the GSTAT and four weeks' time to file an appeal, seeking exclusion of the pending period for limitation.
Sections Cited
Section 112
AI-generated summary — verify with the full judgment below
04 15.7.2026 Court No. 10 AGM In The High Court At Calcutta Constitutional Writ Jurisdiction Appellate Side
W.P.A. 9011 of 2024
TCS E-Serve International Limited -versus The Principal Commissioner, CGST and Central Excise, Kolkata Nor Commissionerate & Ors
Mr. Pujon Chatterjee.
…For the Petitioner.
Learned advocate appearing on behalf of the petitioner submits that his client does not wish to proceed with the matter since the subject matter of the writ pertains to a challenge to an order of adjudication passed by the appellate authority. Since the Appellate Tribunal is now functional, the petitioner seeks to pursue the appropriate statutory remedy.
In view of such submission, the writ petition stands dismissed as ‘non-prosecution’.
The written instruction given by the petitioners to his learned advocate be taken on record.
Petitioner submits that since the Appellate Tribunal has already been constituted, and is functional the instant writ petition be transferred to the Appellate Tribunal and seeks four weeks time to prefer an appeal before the GSTAT Kolkata under Section 112 of the CGS
The judgment continues below.
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