Calcutta HC Allows Writ Withdrawal as GSTAT Appeal Remedy Is Now Available

Novartis Healthcare Pvt. Ltd. Vs State of West Bengal and Ors. (Calcutta High Court) The Calcutta High Court allowed the petitioner’s application to withdraw its writ petition with liberty to pursue the statutory appellate remedy before the Goods and Services Tax Appellate Tribunal (GSTAT). The writ petition had challenged an appellate order passed under Section 107 of the Central Goods and Services Tax Act, 2017 and the State Goods and Services Tax Act. The petitioner sought permission to file an appeal under Section 112 of the CGST Act. The State submitted that an alternative remedy ha...