AD 10. In the High Court at Calcutta 25.09.2026 Constitutional Writ Jurisdiction S.D. Appellate Side Ct. No. 654 Bench ID 266460 WPA 29270 of 2024 Rabindra Narayan Das Vs. Deputy Commissioner of State Tax, Krishnanagar, Baharampur & Ors. With CAN 1 of 2025 Mr. Akshat Agarwal Ms. Tanima Ghosh …For the petitioner Mr. Bijitesh Mukherjee Ms. Manasi Mukherjee …For the State respondents 1. The petitioner has brought to the notice of this Court that by an order dated January 29, 2025, a Coordinate Bench of this Court had directed the demand in respect of the order dated August 28, 2024 ought to be stayed for the limited period. The petitioner submits that in spite of such stay, the respondents have recovered the entire disputed tax. 2. Learned advocate for the respondents has appeared. By the order dated September 1, 2026. I had directed the respondents to file a report on the allegations made by the petitioner indicating as to whether the statements made in the petition are true and correct. 2 3. Learned advocate for the respondents appears and submits that due to inadvertent mistake such recovery was made by the petitioner in spite of an order of stay passed by this Court. The recovery has been made on October 29, 2025 for a sum of Rs.14,50,000/- under CGST and Rs.14,50,000/- under SGST. It is submitted that the recovery has been effected by the State respondents who represented before this Court. 4. In view of the fair stand taken by the State respondents, I direct that the amount recovered by the State in respect of the CGST and SGST ought to be refunded to the petitioner within a period of two weeks from date. The amount so recovered on October 29, 2025 shall carry an interest @ 6% p.a. till such amount is refunded to the petitioner. 5. With the aforesaid direction, CAN 1 of 2025 is disposed of. 6. In WPA 29270 of 2024, the petitioner has challenged an appellate order dated August 22, 2024 passed by the Appellate Authority. 7. Learned advocate for the petitioner submits that in view of the fact that the Tribunal has been constituted, the instant writ petition may be 3 disposed of and an appeal be filed in the Tribunal on the self-same cause of action. The respondents have no objections to the prayer made by the petitioner. 8. Accordingly, the instant writ petition is allowed to be withdrawn and the petitioner is also allowed liberty to approach the Tribunal by filing an appeal. 9. WPA 29270 of 2024 is dismissed as withdrawn. 10. The petitioner submits that the time for preferring such appeal has expired during the pendency of this writ petition. 11. In view of the above, the petitioner is granted four weeks time to file the said appeal before the Tribunal and in the event such appeal is filed, the Tribunal shall not dismiss the same on the ground of limitation. (Aryak Dutt, J.) SUROJIT DAS Digitally signed by SUROJIT DAS Date: 2026.09.25 16:40:33 +05'30'