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 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 pet