Krishna Jaiswal Vs Deputy Commissioner of State Tax (Calcutta High Court)
The Calcutta High Court disposed of a writ petition challenging an 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. The State submitted that the petitioner now had an alternative remedy before the Appellate Tribunal constituted under Section 112(1) of the CGST Act. The Court noted that when the writ petition was filed, the Appellate Tribunal had not yet been constituted.
The Court further noted that the Department of Revenue, Ministry of Finance issued a notification dated September 17, 2025 specifying June 30, 2026 as the last date for filing appeals before the Appellate Tribunal in cases where the impugned order had been communicated before April 1, 2026. For orders communicated on or after April 1, 2026, appeals could be filed within three months from communication of the order.
In view of the notification and availability of the alternative appellate remedy, the Court declined to entertain the writ petition and granted liberty to the petitioner to file an appeal before the Appellate Tribunal.
Petitioner Represented by Mr. Abhijat Das, Ms. Aratrika Roy and Mr. Anirban Chatterjee.
