Item No.9 09.09.2026 Court. No. 9 (Saswata) CALCUTTA HIGH COURT IN THE CIRCUIT BENCH AT JALPAIGURI APPELLATE JURISDICTION WPA 484 of 2026 Bikash Sharma Vs. State of West Bengal & Ors. Mr. Jagriti Mishra, Ld. AAAG Ms. Radhika Agarwal …For the State Mr. Dilip Kr. Agarwal Mr. B. Agarwal …For the respondent nos. 2 and 3 1. At the time of call, though the petitioner is not represented, since Mr. Mishra, learned AAAG appearing for the State and Mr. Agarwal, learned advocate appearing for the respondent nos. 2 and 3 are present in Court, the writ petition is taken up for consideration. 2. Challenging an order passed by the appellate authority under Section 107 of the WBGST /CGST Act, 2107 (hereinafter referred to as the said Act), the instant writ petition has been filed. 3. According to the case made out by the petitioner since the appellate tribunal, at the relevant point of time, was not functional, the petitioner had proceeded to file the writ petition. 2 4. Today, Mr. Mishra learned AAAG and Mr. Agarwal would jointly submit that the appellate tribunal has already been constituted and is now functional. 5. Having regard to such submissions and noting that the order passed under Section 107 of the said Act is further appealable before the appellate tribunal, in my view it shall be prudent at this stage to permit the petitioner to approach the appellate tribunal. 6. The writ petition accordingly stands dismissed with liberty to the petitioners to approach the appellate tribunal within 4 weeks from date. 7. If such appeal is filed with the aforesaid period, having regard to the pendency of the writ petition before this Court, the appellate authority shall hear out and dispose of the appeal on merits. 8. With the above observations and directions, the writ petition is disposed of. 9. All parties shall act on the basis of server copy of this order duly downloaded from this Court’s official website. (RAJA BASU CHOWDHURY, J.)