Ratan Singh vs. State Of West Bengal And Ors.
Held
The Court held that the writ petition should be disposed of with the observation that the petitioner can prefer an appeal before the GSTAT Kolkata. The Court granted the petitioner four weeks' time to file the appeal under Section 112 of the CGST Act, 2017/WBGST Act, 2017. The Court implicitly accepted the petitioner's request for exclusion of the pending period for limitation purposes by disposing of the writ petition with liberty to file an appeal, without imposing any strict limitation constraints. The primary reasoning was the availability of the statutory appellate forum, making a writ petition before the High Court less appropriate.
Facts
The petitioner, Ratan Singh, filed a writ petition before the High Court. The petitioner submitted that the Appellate Tribunal (GSTAT Kolkata) has been constituted and is functional. Therefore, the petitioner requested that the writ petition be transferred to the Appellate Tribunal. The petitioner sought four weeks' time to prefer an appeal before the GSTAT Kolkata under Section 112 of the CGST Act, 2017/WBGST Act, 2017. The petitioner also requested that the period during which the writ petition has been pending before the High Court be excluded for the purpose of computing the limitation period for filing the appeal.
Key Issues
1. Whether the writ petition should be transferred to the Goods and Services Tax Appellate Tribunal (GSTAT) given its functional status? 2. 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 before the High Court should be excluded for computing the limitation period for filing the appeal before the GSTAT? The petitioner argued that since the Appellate Tribunal is now functional, the writ petition should be transferred to it. The petitioner relied on the availability of the statutory appellate remedy. The revenue or State did not record any specific arguments against the transfer or the grant of time.
Sections Cited
Section 112
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2026 ct no. 10 Sl. 09 AGM
WPA 14383 of 2026
Ratan Singh -Versus- The State of West Bengal and Ors.
Mr. Ankan Das. Ms. Payel Das. …for the petitioner.
Mr. Ganga Prosad Mukherjee.
… for the Union of India.
Mr. S. N. Dutta.
… for the respondent no.
Mrs. Manju Agarwal. Ld. A.G.P. Mr. Ram Chandra Agarwal.
… For the State.
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 CGST Act, 2017/WBGST Act, 2017. The period during which the petition has been pending be excluded for computing limitation.
With the above observation, the writ petition is disposed of.
Urgent photostat certified copy of this order be supplied to the parties, if applied for, as early as possible.
(Smita Das De, J.)
The judgment continues below.
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