22 11.6.2026 Ct. No. 10 SB In The High Court At Calcutta Appellate Side Constitutional Writ Jurisdiction WPA 10590 of 2025 Dee Gee Saw and Metal Works Pvt. Ltd. & Anr. Vs. The Senior Joint Commissioner of Revenue, State Tax, GST, Behala Circle & Ors. Mr. Ankit Kanodia Ms. Megha Agarwal Mr. Piyush Khaitan … for the petitioners Mr. Samarjit Roy Chowdhury Mr. Bijitesh Mukherjee … for the State 1. Petitioners submit that since the Appellate Tribunal has already been constituted, and is functional the instant writ petition be transferred to the Appellate Tribunal and seeks four weeks time to prefer an appeal before the GSTAT Kolkata under Section 112 of the CGST Act, 2017 / WBGST Act, 2017. The period during which the writ petition has been pending be excluded for computing limitation. 2. With the above observation, the writ petition is disposed of. (Smita Das De, J.)