AI Structured Summary
Not yet generated for this judgment
Judgment
State respondent remains unrepresented in Court today.
Mr. Prithu Dudhoria, learned advocate is engaged in this matter on behalf of the State. His appearance be accordingly regularized from the office of the Government Pleader.
Learned advocate appearing on behalf of the petitioners have tendered a letter of withdrawal dated 2nd September, 2026 from which it transpires that his client does not wish to proceed with the adjudication of the writ petition since during the pendency of the writ petition the petitioner has already preferred an appeal against the order of adjudication.
Since the Appellate Tribunal is now functional, the petitioners seek to pursue the appropriate statutory remedy.
The written instruction given by the petitioners to his learned advocate be taken on record.
The petitioner further 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.
With the above observation, the writ petition is disposed of.
Urgent photostat certified copy of this order be supplied to the parties, if applied for, as early as possible.