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 had become available because the Appellate Tribunal under Section 112(1), which was not constituted when the writ petition was filed, had since been established. The Court also took note of the notification dated 17 September 2025 issued by the Department of Revenue, Ministry of Finance, which provides that appeals against orders communicated before 1 April 2026 may be filed before the Appellate Tribunal up to 30 June 2026.
In view of the availability of the statutory appellate remedy, the Court declined to entertain the writ petition, allowed the withdrawal application, and disposed of the writ petition with liberty to the petitioner to file an appeal before the Appellate Tribunal in accordance with the notification.
