September 15, 2026 AD 105 Ct. No.10 SG WPA 10487 of 2024 Shankar Metal Products vs The State of West Bengal and others Mr. Dipayan Kundu Mr. Rajarshi Chatterjee … for the petitioner Mr. Vipul Kundalia, Sr. Adv. Mr. Giridhar Dhelia Mr. Dhirodatto Chaudhuri … for the respondents Petitioner submits that since the Appellate Tribunal has already been constituted and is functional, the instant writ petition be transferred to the Appellate Tribunal and seeks four weeks time to prefer an appeal before the GSTAT Kolkata under Section 112 of the CGST Act, 2017/WBGST Act, 2017. The period during which the writ petition has been pending be excluded for computing limitation. With the above observations, the writ petition is disposed of. [ Smita Das De, J. ]