Novartis Healthcare Private Limited vs. The Union Of INDIA And Ors.
Original PDF →Facts
The petitioner, Novartis Healthcare Pvt. Ltd., filed a writ petition (WPA 24357 of 2022) challenging an order dated July 28, 2022, passed by the appellate authority under Section 107 of the State Goods and Services Tax Act and the Central Goods and Services Tax Act, 2017. The petitioner subsequently filed an application (CAN 1 of 2026) seeking leave to withdraw the writ petition to avail the remedy of appeal against the impugned order before the Appellate Tribunal, as provided under Section 112 of the Central Goods and Services Tax Act, 2017. The State respondent did not appear. The Court noted that at the time of filing the writ petition, the Appellate Tribunal had not been constituted, but a notification dated September 17, 2025, had since been issued.
Held
The Court allowed the application for withdrawal of the writ petition and disposed of the writ petition. The Court reasoned that the petitioner has an alternative statutory remedy of appeal before the Appellate Tribunal, which was not available at the time of filing the writ petition but has since become accessible due to the constitution of the Tribunal and the issuance of a notification dated September 17, 2025. This notification specifies the dates by which appeals can be filed before the Appellate Tribunal. Therefore, the Court granted the petitioner liberty to prefer an appeal before the Appellate Tribunal in terms of the aforesaid notification. The Court did not entertain the writ petition on merits.
Key Issues
1. Whether the petitioner should be granted leave to withdraw the writ petition to avail the alternative remedy of appeal before the Appellate Tribunal, considering the issuance of a notification establishing the timeline for filing appeals before the Tribunal? (Mixed question of law and fact, turning on Section 112 of the Central Goods and Services Tax Act, 2017 and the notification dated September 17, 2025). Petitioner's contention: The petitioner argued that they should be allowed to withdraw the writ petition to pursue the statutory remedy of appeal before the Appellate Tribunal, which has now become available due to the constitution of the Tribunal and the issuance of a relevant notification. They sought liberty to file an appeal against the impugned order dated July 28, 2022. Revenue/State's contention: The State respondent did not appear. The Court noted the submission of the learned counsel for the Union of India that the petitioner now has an alternative remedy before the Appellate Tribunal constituted under Section 112(1) of the Central Goods and Services Tax Act, 2017.
Sections Cited
Section 112, Section 107
AI-generated summary — verify with the full judgment below
20-05-2026 ct no. 10 Sl. 3 RP
WPA 24357 of 2022 With CAN 1 of 2026 Novartis Healthcare Pvt. Ltd. -Versus- The Union of India and Ors.
Mr. Shovendu Banerjee, Mr. Soumyajit Mishra, Mr. Durgaprasad Poojari …for the petitioner Ms. Priti Jain …for the UOI
Despite service none appears on behalf of the State respondent.
This is an application filed by the petitioner praying for an appropriate order to grant leave to withdraw the above WPA No. 24357 of 2022 with liberty to avail the remedy an appeal against the impugned order dated 28.07.2022 Under Section 112 of the Central Goods and Service Tax Act, 2027 read with similar provisions under the West Bengal Goods and Services Tax Act, 2017. 3. This writ petition has been filed challenging the 28.07.2022 order dated April 6, 2024, passed by the appellate authority under Section 107 of the State Goods and Services
2 Tax Act and the Central Goods and Services Tax Act, 2017. 4. Learned counsel appearing on behalf of the State submits that the petitioner now has an alternative remedy before the Appellate Tribunal constituted under Section 112(1) of the Central Goods and Services Tax Act, 2017. It appears that, at the time of filing of the writ petition, the Appellate Tribunal under Section 112(1) of the Central Goods and Services Tax Act, 2017 had not been constituted.
It further appears that a notification dated September 17, 2025 has since been issued by the Department of Revenue, Ministry of Finance, which reads as follows:-
"S.O. 4220(E). conferred by sub-section (1) of Section 112 of the In exercise of the powers Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby notifies the 30th day of June, 2026, as the date upto which appeal may be filed before the Appellate Tribunal under this Act in respect of all cases where the order sought to be appealed against is communicated to the person preferring the appeal before the 1st day of April, 2026 and all appeals in respect of order communicated on or after 14 April, 2026 may be filed before the Appellate Tribunal within three months from the date on which such order is communicated to the person preferring the appeal"
In view of the aforesaid, I am not inclined to entertain the present writ petition.
The application being CAN 1 of 2026 is allowed and disposed of.
3
Accordingly the writ petition being WPA 24357 of 2022 is also disposed of, with liberty to the petitioner to prefer an appeal in terms of the aforesaid notification dated September 17, 2025 before the Appellate Tribunal.
There shall be no order as to costs.
Urgent Photostat certified copy of this order, if applied for, be given to the parties on usual undertaking.
(Smita Das De, J.)
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.