Partha Sarathi Das Roy vs. State Of West Bengal And Ors.
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The petitioner, Partha Sarathi Das Roy, filed a writ petition challenging an order dated June 14, 2024, 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. At the time of filing the writ petition, the Appellate Tribunal under Section 112(1) of the CGST Act had not been constituted. Subsequently, a notification dated September 17, 2025, was issued by the Department of Revenue, Ministry of Finance, specifying the timelines for filing appeals before the Appellate Tribunal.
Held
The Court held that it was not inclined to entertain the writ petition. The reasoning was based on the issuance of a notification dated September 17, 2025, which established the operational framework and timelines for filing appeals before the Appellate Tribunal constituted under Section 112(1) of the Central Goods and Services Tax Act, 2017. The notification clarified that appeals could be filed before the Appellate Tribunal in respect of orders communicated before April 1, 2026, within a specified period. Therefore, the alternative remedy was now available to the petitioner. The Court disposed of the writ petition with liberty to the petitioner to prefer an appeal before the Appellate Tribunal in terms of the said notification.
Key Issues
1. Whether the High Court should entertain the writ petition when an alternative remedy by way of appeal to the Appellate Tribunal is available under Section 112(1) of the Central Goods and Services Tax Act, 2017. Petitioner's contention: The petitioner initially filed the writ petition because the Appellate Tribunal was not constituted at that time, implying that the alternative remedy was not presently available. State's contention: The State submitted that the petitioner now has an alternative remedy before the Appellate Tribunal, which has since been constituted and operationalized through a notification.
Sections Cited
Section 107, Section 112
AI-generated summary — verify with the full judgment below
A522
09-04-2026 AKG Ct. 237
WPA 22279 of 2024 With CAN 1 of 2026 Partha Sarathi Das Roy Vs. Government of West Bengal & Ors.
Mr. Ankan Das, Ms. Shradhya Ghosh, Mr. Raunak Seal …for the Petitioner Mr. Tanoy Chakraborty, Mr. Saptak Sanyal …for the State
This writ petition has been filed challenging the order dated June 14, 2024, 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. 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). – In exercise of the powers conferred by sub-section (1) of Section 112 of the 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
2 the 1st day of April, 2026 and all appeals in respect of order communicated on or after 1st 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. Accordingly, WPA 22279 of 2024 along with CAN 1 of 2026 is 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. (Kausik Chanda, 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.