13.7.2026 ct no. 10 Sl. 01 AGM WPA 21242 of 2023 H. N. K. Decoration -Versus- The Assistant Commissioner of State Tax, Bureau of Investigation, (South Bench), Head Quarters and Ors. Mr. Bhaskar Sengupta. …for the petitioner. Mr. Vipul Kundalia. Sr. Adv. Mr. Amit Sharma. … for the Union of India. Mrs. Manju Agarwal. Ld. A.G.P. Mr. Ram Chandra Agarwal. … For the State. 1. Affidavit-of-service filed in Court today be kept with the record. 2. Mrs. Manju Agarwal, Additional Government Pleader and Mr. Ram Chandra Agarwal, learned advocates are engaged in this matter. Their appearances be accordingly regularized from the office of the Legal Remembrancer. 3. Petitioner submits 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 petition has been pending be excluded for computing limitation. 4. With the above observation, the writ petition is disposed of. 2 5. Urgent photostat certified copy of this order be supplied to the parties, if applied for, as early as possible. (Smita Das De, J.)