Item No.41 03.09.2026 Court. No. 9 (Saswata) CALCUTTA HIGH COURT IN THE CIRCUIT BENCH AT JALPAIGURI APPELLATE JURISDICTION WPA 1963 of 2026 Sudhir Chandra Pal Vs. The State of West Bengal & Ors. Mr. Satyajit Pal Mr. Rajan Raj Mr. Rounak Ghosh …for the Petitioners Mr. Jagriti Mishra, Ld. AAAG Ms. Mrinmayee Das …for the State 1. Challenging the order passed under Section 107 of the WBGST /CGST Act, 2017 (hereinafter referred to as the said Act) dated 2nd July 2026 passed by the Additional Commissioner of State Tax (Appeals), Siliguri Circle, Siliguri arising out of an order dated 19th December 2025 passed under Section 73 of the said Act for the tax period from April 2021 to March 2022, the instant writ petition has been filed. 2. Having heard the learned advocates appearing for the respective parties, I find that the petitioner has an alternative remedy in the form of further appeal before the appellate tribunal under Section 112 of the said Act. It however transpires that the petitioner had filed the writ petition on 19th August 2026. 2 3. In the peculiar facts, I am of the view that in the event, the petitioner files the appeal before the Tribunal within a period of 4 weeks from date, the appellate tribunal shall hear out and dispose of the appeal subject to compliance of other f0rmalities in accordance with law. 4. With the above direction and observation, the writ petition is disposed of. 5. All parties shall act on the basis of the server copy of this order duly downloaded from this Court’s official website. (RAJA BASU CHOWDHURY, J.)