31.08.2026 Item No.23 Court No.654 CHC In The High Court at Calcutta Constitutional Writ Jurisdiction Appellate Side WPA 10118 of 2026 Biswa Nath Samanta Vs. Union of India & Ors. Mr. Rabindranath Mahato, Advocate Mr. Aritra Shankar Ray, Advocate …for the petitioner Mr. Vipul Kundalia, Sr. Advocate Mr. Sujit Mitra, Advocate …for the CGST Authority 1. The petitioner in the instant case challenges inter alia, the legality, validity and sustainability of the order dated 5th February, 2026 passed by the respondent no.3. 2. The petitioner submits that the impugned order has been passed illegally and arbitrarily by invoking the provision of Section 74 of the CGST Act, 2017, without conclusively establishing the evidence of fraud, willful mis-statement or suppression of facts to evade tax. The order of the Assessing Officer has subsequently been affirmed by the first Appellate Authority. 3. Today, the petitioner submits that against the order of the first Appellate Authority the petitioner has preferred statutory appeal before the CGST Appellate Tribunal. 2 4. Accordingly, the present writ petition being WPA 10118 of 2026 has become infructuous and dismissed as withdrawn. (Aryak Dutt, J.) CHINMOY CHAKRABORTY Digitally signed by CHINMOY CHAKRABORTY Date: 2026.08.31 18:29:46 +05'30'