D/L 20 Court no. 11 September 10, 2026. RANJAN Calcutta High Court In the Circuit Bench at Jalpaiguri Constitutional Writ Jurisdiction WPA 2855 of 2023 DEBNARAYAN ROY VS. THE STATE OF WEST BENGAL & ORS. Mr. Abhilash Mittal Ms. Hiqa Nag Pradhan …….for the petitioner Mr. Ratan Banik Mr. Biswaraj Agarwal .….for the respondents Mr. Jagriti Mishra, Ld. AAAG Ms. Mrinmayee Das Ms. Esha Acharya …….for the State This is a writ petition against an order dated 29.08.2023 passed under section 107 of the West Bengal Goods & Services Act, 2017 read with the corresponding section of the Central Goods & Services Act, 2017. It is submitted on behalf of the writ petitioner that during the pendency of this writ petition and in view of the constitution of the Tribunal under section 112 of the CGST Act, liberty be granted to the petitioner to file a statutory appeal before the Tribunal. 2 In view of the above, WPA 2855 of 2023 stands disposed of by granting liberty to the appellant to file an appeal under section 112 of the Act before the Tribunal after complying with all formalities. It is made clear that there has been no adjudication on the merits of the case and all issues are left open for the Tribunal to decide in accordance with law. Liberty is granted to the writ petitioner to file an appeal within six weeks from date. In calculating the period of limitation, the Tribunal is to take into consideration of the provisions of section 14 of the Limitation Act, 1963. In view of the above directions, WPA 2855 of 2023 stands disposed of. (RAVI KRISHAN KAPUR, J.)