02 28.04.2026 sayandeep Ct 5 IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION APPELLATE SIDE WPA 22122 of 2023 N C Print Private Limited & Anr. Versus The State of West Bengal & Ors. Mr. Avra Mazumder Ms. Alisha Das Mr. Suman Bhowmik Ms. Elina Dey … For the petitioners. Mr. Tanoy Chakraborty Mr. Saptak Sanyal … For the State. 1. Challenging an order passed under Section 107 of the WBGST/CGST Act, 2017 (hereinafter referred to as the said Act) dated 16th June, 2023 arising out of an order passed under Section 74 of the said Act dated 25th August, 2022 for the tax period of February, 2019 to March, 2019, the instant writ petition was filed, inter alia, on the ground that the appellate tribunal at that stage was yet to be constituted. 2. This Court by an order dated 20th September, 2023 noting unavailability of the appellate tribunal had entertained the writ petition and had conditionally restrained the respondents from taking any coercive steps provided the petitioner deposit 20% of the amount of tax in dispute within the stipulated period indicated therein. The learned advocate for the petitioners would submit by placing before this Court WPA 22122 of 2023 2 the receipt in form GST DRC 03 that the conditions stipulated in the order dated 20th September, 2023 though marginally belated has been complied with. Since then, the order has been extended from time to time and the matter is pending adjudication before this Court. Despite directions for filing affidavit-in- opposition, the respondents are yet to file opposition. Today the matter has come up under the heading “Extension of Interim order”. This Court, however, takes judicial note of the submissions made by the parties that the appellate tribunal under the said Act has since been constituted and the tribunal is accepting filing of appeals. 3. Having regard thereto and noting that the time to file an appeal before the appellate tribunal for orders passed before 1st April, 2026 stands extended till 30th June, 2026 by virtue of the notification dated 17th September, 2025, in my view, it shall be prudent, at this stage, to permit the petitioner to approach the tribunal, noting that the petitioners have already deposited 20% of the tax in dispute and if such appeal is filed within the time stipulated under the notification dated 17th September, 2025, the appellate authority shall hear out and dispose of the appeal on merits without insisting for any further pre-deposit from the petitioners. The petitioners shall be entitled to the WPA 22122 of 2023 3 benefit of the amount so deposited in furtherance to the order passed by this Court on 20th September, 2023. 4. Needless to note that the respondents shall not take any coercive action against the petitioners until expiry of the period mentioned in the notification dated 17th September, 2025 and in the event, the above appeal is filed, all legal consequences shall follow. 5. With the above observations and directions, the writ petition is disposed of. (Raja Basu Chowdhury, J.) WPA 22122 of 2023 4