Sl. 12 17.09.2026 chanchal In The High Court At Calcutta Constitutional Writ Jurisdiction Appellate Side W.P.A 24384 of 2026 Rabindra Nath Kundu -versus- The State of West Bengal & Ors. Mr. Arindam Chakraborty Mr. Partha Sarathi Das Ms. Swarnali Ghosh … for the petitioner. Mr. S. N. Dutta … for the State 1. Petitioner submits that since the Appellate Tribunal has been constituted under Section 109 of CGST Act, and is functional from 2025-2026, the instant writ petition be transferred to the Appellate Tribunal, seeking inter alia, to prefer an appeal before the GSTAT Kolkata under Section 112 of the CGST Act, 2017/WBGST Act, 2017. 2. Such prayer is considered and allowed. 3. The petitioner shall prefer the appeal within a period of four weeks from date before the appellate tribunal. The period during which the writ petition has been pending be excluded for computing limitation. 4. However, it is made clear that if the appeal is not filed within specified period mentioned in this order the 2 Tribunal shall be at liberty not to entertain the hearing of the appeal on merits. 5. If the appeal is filed within time, the Tribunal is requested to complete the entire proceedings as expeditiously as possible peremptorily within a period of four months from the date of filing the appeal. 6. Till such decision is taken by the tribunal, the respondent authorities/WBGST are restrained from taking any coercive action in terms of the notice dated 26.08.2025 and 22.09.2025 against the petitioner. 7. With the above observations and directions the writ petition stands disposed. 8. Since affidavits have not been called for, the allegations made in the instant writ petition are deemed to have been denied and not admitted. 9. Urgent Photostat certified copy of this order be supplied to the parties, if applied for, as early as possible. ( Smita Das De, J.)