OD-22 ORDER SHEET IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE WPO/523/2023 IDP EDUCATION INDIA PRIVATE LIMITED VS UNION OF INDIA AND ORS BEFORE: The Hon'ble JUSTICE SMITA DAS DE Date: 25th September, 2026. Appearance: Mr. Kumar Harshavardhan, Adv. (vc) ..for petitioner. Mr. Prithu Dudhoria, Adv. …for the State Mr. Vipul Kundalia, Sr. Adv. Mr. Tapan Bhanja, Adv. Mr. Anindya Kanan, Adv. Ms. Anukriti Agarwal, Adv. ..for Union of India. The Court: In the instant writ petition, the petitioner has challenged the vires of Section 13(8)b of the Integrated Goods and Services Act, 2017. Learned counsel appearing for the petitioner submits that he does not wish to press the challenge to vires at this stage as the Good and Services Appellate Tribunal has been constituted and is now functional. He seeks leave to withdraw the writ petition with liberty to avail the appellate remedy and prays for a direction for time bound disposal of the appeal. Mr. Vipul Kundalia, learned Senior Counsel appearing for the respondent authorities, submits that since the vires of a Central enactment has been challenged, notice is required to be served upon the learned Attorney General for India. 2 In view of the submission made on behalf of the petitioner, the writ petition has rendered infructuous since he does not wish to proceed with the challenge to vires of Section 13(8)b of the Integrated Goods and Services Act, 2017. The petitioner shall be at liberty to approach the appropriate forum in accordance with law. If an appeal is preferred, the same be considered and disposed of expeditiously in accordance with law. The petitioner is directed to prefer an appeal within a period of four weeks from date 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. The GSTAT Kolkata is requested to dispose of the appeal of the petitioner within a period of four months from the date of filing of the appeal. With the above observations and directions, the writ petition is disposed of along with all connected applications. Urgent Photostat certified copy of this order be supplied to the parties, if applied for, as early as possible. (SMITA DAS DE, J.) S.Mandi