03 21.8.2026 Court No. 10 AGM In The High Court At Calcutta Constitutional Writ Jurisdiction Appellate Side W.P.A. 8240 of 2026 Abdul Monim Mollah -versus State of West Bengal & Ors Mr. Heramba Narayan Datta. Mr. Bisweswar Ghosh. …For the Petitioner. 1. Learned advocate appearing on behalf of the petitioners submits that under instruction received from his client that he does not wish to proceed with the adjudication of the writ petition since during the pendency of the writ petition, the petitioner has already preferred an appeal against the order of adjudication. 2. Since the Appellate Tribunal is now functional, the petitioners seek to pursue the appropriate statutory remedy. 3. The 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.)