Krishna Jaiswal v. Deputy Commissioner Of State Tax, Ultadanga, Cossipore, Belgachia Charge And ORS.

WPA 27555 of 2025 Krishna Jaiswal 16-04-2026 AKG Vs.

Deputy Commissioner of State Tax, Ultadanga & Ors. Ct. 237 Mr. Abhijat Das, Ms. Aratrika Roy, Mr. Anirban Chatterjee ...for the Petitioner This writ petition has been filed challenging the order dated August 26, 2025, 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).

the appeal."

In view of the aforesaid, I am not inclined to entertain the present writ petition.

Accordingly, WPA 27555 of 2025 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.)