Mousumi Bhattacharejee vs. State Of West Bengal And Ors.

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WPA/10100/2025HC CalcuttaGSTCNR WBCHCA020489202523 June 2026Bench: HON'BLE JUSTICE SMITA DAS DE1 pages

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12 23.6.2026 Ct. No. 10

AB In The High Court At Calcutta Appellate Side Constitutional Writ Juri iction

WPA 10100 of 2025

Mousumi Bhattacharjee Vs.

State of West Bengal & Ors.

Mr. S. A. Ahmed

… for the petitioner

Mr. Nikunj Berlia

Mr. Bijitesh Mukherjee

Mr. Samarjit Roy Chowdhury

Mr. Ram Chandra Agarwal

… for the State-respondent

1.

Petitioners submit 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 writ petition has been pending be executed for computing limitation.

2.

With the above observation, the writ petition is disposed of.

(Smita Das De, J.)

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