05 22.09.2026 Court No. 10 AGM In The High Court At Calcutta Constitutional Writ Jurisdiction Appellate Side W.P.A. 12571 of 2025 MP Sons Trading Private Limited -versus Senior Joint Commissioner of Revenue, GST Appellate Authority & Ors. Ms. Sanjana Jha. …For the Petitioner. Ms. Manju Agarwal. Ld. A.G.P. Mr. Sruti Datta. … For the State. 1. Learned advocate appearing on behalf of the petitioner submits that her client does not intend to proceed with the writ petition any further. 2. In view of such submission, the writ petition along with application stand dismissed as ‘withdrawn’. 3. The written instruction given by the petitioner to his learned advocate be taken on record. 4. The 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 petition has been pending be excluded for computing limitation. 5. With the above observation, the writ petition is disposed of. 2 6. Urgent photostat certified copy of this order be supplied to the parties, if applied for, as early as possible. ( Smita Das De, J.)