04 22.09.2026 Court No. 10 AGM In The High Court At Calcutta Constitutional Writ Jurisdiction Appellate Side W.P.A. 20293 of 2024 Biswanath Paul -versus Union of India & Ors. Mr. Rajarshi Chatterjee. Mr. Anil Dugar. Mr. Subhasis Podder. Mr. Md. S. Alam. …For the Petitioner. Ms. Manju Agarwal. Ld. A.G.P. Mr. Samarjit Roy Chowdhury. Mr. Bijitesh Mukherjee. … For the State. Mr. Kaushik Dey. Mr. K. Maity. … For the CGST Authority. 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 In view of such submission, the writ petition along with application stand dismissed as ‘withdrawn’. 3.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 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. 4. With the above observation, the writ petition is disposed of. 2 5. Urgent photostat certified copy of this order be supplied to the parties, if applied for, as early as possible. ( Smita Das De, J.)