12 09.09.2026 sayandeep Ct.9. CALCUTTA HIGH COURT IN THE CIRCUIT BENCH AT JALPAIGURI APPELLATE SIDE WPA 1627 of 2026 Pratik Agarwal Versus Deputy Commissioner of Revenue, Jalpaiguri & Ors. Mr. Boudhayan Bhattacharyya Ms. Stuti Bansal Ms. Keya Kundu … For the petitioners. Mr. Jagriti Mishra, Ld. AAAG Mr. Ashok Kr. Singh … For the State Mr. Dilip Kr. Agarwal Mr. Bishwaraj Agarwal …. For the respondent Nos. 4, 6 1. Challenging the order passed under Section 73(9)of the WBGST/CGST Act, 2017 (hereinafter referred to as the said Act) dated 29th April, 2024 for the tax period of 1st April, 2018 to 31st March, 2019, an appeal was filed before the appellate authority under Section 107 of the said Act which came to be disposed of by an order dated 7th May, 2025 and demand in APL 04 was raised. Challenging such order, the petitioner has approached this Court. 2. Admittedly, the petitioner has remedy available before the appellate tribunal under Section 112 of the said Act. In the peculiar facts, this Court is not inclined to entertain the writ petition. 2 3. However, it is made clear that in the event, the petitioner approaches the appellate tribunal within a period of four weeks from date, the appellate tribunal having regard to the observations made herein, shall hear out and dispose of the appeal on merits and in accordance with law. Insofar as the reliefs claimed in prayer F and G are concerned, this Court has not considered the same, and liberty is reserved in favour of the petitioner to independently take recourse to the same in accordance with law. 4. With the above observations and directions, the writ petition is disposed of. (Raja Basu Chowdhury, J.)