Disposed
Biswanath Paul v. Union of India and Ors.
Calcutta HCWPA/20293/2024
Case brief
AI extract
What is this about?
The petitioner, Biswanath Paul, sought to withdraw the writ petition (W.P.A. 20293/2024) as he did not intend to proceed further. The court dismissed the petition as withdrawn. The petitioner also requested that the matter be transferred to the Appellate Tribunal (GSTAT Kolkata) and sought four weeks to file an appeal under Section 112 of the CGST Act, 2017/WBGST Act, 2017, with the pendency period excluded for limitation. The court disposed of the writ petition with this observation.
What did the court decide?
Writ petition dismissed as withdrawn; petitioner granted liberty to file appeal before GSTAT Kolkata within four weeks under Section 112 CGST Act, 2017/WBGST Act, 2017, with pendency period excluded for limitation.