22.07.2026 Ct. 3 Item No. AD 4 Saswata WPA 28790 of 2023 Basanta Kumar Shaw, Proprietor of M/s NMD Engineering Works Versus The Assistant Commissioner of Revenue, Commercial Taxes & State Tax, Tamluk Charge & Ors. Mr. Ankit Kanodia Ms. Megha Agarwal Ms. Tulika Roy Mr. Piyush Khaitan Mr. S. Ojha …For the petitioner Ms. Manasi Mukherjee Mr. Bijitesh Mukherjee …For the respondent no. 1 1. Learned advocate appearing for the petitioner would submit that challenging the orders passed under Section 107 of the WBGST / CGST Act, 2017 though the instant writ petition has been filed, at the relevant point of time the appellate tribunal was yet to be constituted. She submits that since the appellate tribunal has now been constituted and has become functional, the petitioner is now interested to proceed with the matter before the tribunal. Accordingly, she prays for withdrawal of the writ petition. 2. Ms. Mukherjee, learned advocate appears for the respondent no. 1. 3. Having regard to the submission made in Court and noting that the appellate tribunal has already been constituted, I am of the view that the writ petition should be permitted to be dismissed as withdrawn. 4. The petitioner shall be at liberty to file the appeal within a period of 4 weeks from date. (Raja Basu Chowdhury, J.)