Case Law Details
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.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
1. Despite service none appears on behalf of the State respondent.
2. This is an application filed by the petitioner praying for an appropriate order to grant leave to withdraw the above WPA No. 11467 of 2022 with liberty to avail the remedy of filing an appeal against the impugned order dated 10.05.2022 Under Section 112 of the Central Goods and Service Tax Act, 2027 read with similar provisions under the West Bengal Goods and Services Tax Act, 2017.
3. This writ petition has been filed challenging the 10.07.22 order dated April 6, 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.
4. 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.
5. 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:-
6. S. “O. 4220(E). conferred by sub-section (1) of Section 112 of the In exercise of the powers 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 the 1st day of April, 2026 and all appeals in respect of order communicated on or after 14 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”
7. In view of the aforesaid, I am not inclined to entertain the present writ petition.
8. The application being CAN 1 of 2026 is allowed and disposed of.
9. Accordingly the writ petition being WPA 11467 of 2022 is also 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.
10. There shall be no order as to costs.
11. Urgent Photostat certified copy of this order, if applied for, be given to the parties on usual undertaking.
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