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20-05-2026

ct no. 10

Sl. 3

RP

WPA 24357 of 2022

With

CAN 1 of 2026

Novartis Healthcare Pvt. Ltd.

-Versus-

The Union of India and Ors.

Mr. Shovendu Banerjee,

Mr. Soumyajit Mishra,

Mr. Durgaprasad Poojari

…for the petitioner

Ms. Priti Jain

…for the UOI

1. Despite service none appears on behalf of the

State respondent.

2. This is an application filed by the petitioner

praying for an appropriate order to grant leave

to withdraw the above WPA No. 24357 of 2022

with liberty to avail the remedy an appeal

against the impugned order dated 28.07.2022

Under Section 112 of the Central Goods and

Service Tax Act, 2027 read with similar

provisions under the West Bengal Goods and

Services Tax Act, 2017.

3. This writ petition has been filed challenging

the 28.07.2022 order dated April 6, 2024,

passed by the appellate authority under

Section 107 of the State Goods and Services

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Tax Act and the Central Goods and Services

Tax Act, 2017.

4. Learned counsel appearing on behalf of the

State submits that the petitioner now has an

alternative remedy before the Appellate

Tribunal constituted under Section 112(1) of

the Central Goods and Services Tax Act, 2017.

It appears that, at the time of filing of the writ

petition, the Appellate Tribunal under Section

112(1) of the Central Goods and Services Tax

Act, 2017 had not been constituted.

5. It further appears that a notification dated

September 17, 2025 has since been issued by

the Department of Revenue, Ministry of

Finance, which reads as follows:-

6. "S.O. 4220(E). conferred by sub-section (1) of Section 112

of the In exercise of the powers Central Goods and

Services Tax Act, 2017 (12 of 2017), the Government, on

the recommendations of the Council, hereby notifies the

30th day of June, 2026, as the date upto which appeal

may be filed before the Appellate Tribunal under this Act

in respect of all cases where the order sought to be

appealed against is communicated to the person

preferring the appeal before the 1st day of April, 2026

and all appeals in respect of order communicated on or

after 14 April, 2026 may be filed before the Appellate

Tribunal within three months from the date on which

such order is communicated to the person preferring the

appeal"

7. In view of the aforesaid, I am not inclined to

entertain the present writ petition.

8. The application being CAN 1 of 2026 is allowed

and disposed of.

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9. Accordingly the writ petition being WPA 24357

of 2022 is also disposed of, with liberty to the

petitioner to prefer an appeal in terms of the

aforesaid notification dated September 17,

2025 before the Appellate Tribunal.

10. There shall be no order as to costs.

11. Urgent Photostat certified copy of this

order, if applied for, be given to the parties on

usual undertaking.

(Smita Das De, J.)