13.7.2026 ct no. 10 Sl. 10 AGM WPA 17418 of 2025 Natural Petro Products Private Limited -Versus- The State of West Bengal and Ors. Mr. Avra Majmdar. Mr. Girdhar Dheria. Ms. Alisha Das. Ms. Vedika Agarwal. Mr. Debdut Banerjee. …for the petitioner. Mrs. Manju Agarwal. Ld. A.G.P. Mr. Ram Chandra Agarwal. Mr. Bijitesh Mukherjee. … For the State. 1. 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. 2. With the above observation, the writ petition is disposed of. 3. Urgent photostat certified copy of this order be supplied to the parties, if applied for, as early as possible. (Smita Das De, J.)