04 14.7.2026 Court No. 10 AGM In The High Court At Calcutta Constitutional Writ Jurisdiction Appellate Side W.P.A. 14151 of 2025 M/s. Gearup Motor Parts -versus The State of West Bengal & Ors. Mr. Pradip Kumar Das. Sr. Adv. Mr. Subrata Mukherjee. Mr. A. Das. …For the Petitioner. Ms. Manju Agarwal. Sr. Adv. Mr. Bijitesh Mukherjee. … For the State. 1. Learned advocate appearing on behalf of the petitioner has tendered a letter of withdrawal dated 16.6.2026 and submits that his client does not wish to proceed with the matter since the subject matter of the writ pertains to a challenge to an order of adjudication passed by the appellate authority. Since the Appellate Tribunal is now functional, the petitioner seeks to pursue the appropriate statutory remedy. 2. In view of such submission, the writ petition stands dismissed as ‘non-prosecution’. 3. The written instruction given by the petitioners to his learned advocate be taken on record. 4. Petitioner 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 2 which the petition has been pending be excluded for computing limitation. 5. With the above observation, the writ petition is disposed of.

6. Urgent photostat certified copy of this order be supplied to the parties, if applied for, as early as possible. ( Smita Das De, J.)

04 14.7.2026 Court No. 10 AGM In The High Court At Calcutta Constitutional Writ Jurisdiction Appellate Side W.P.A. 14151 of 2025 M/s. Gearup Motor Parts -versus The State of West Bengal & Ors. Mr. Pradip Kumar Das. Sr. Adv. Mr. Subrata Mukherjee. Mr. A. Das. …For the Petitioner. Ms. Manju Agarwal. Sr. Adv. Mr. Bijitesh Mukherjee. … For the State. 1. Learned advocate appearing on behalf of the petitioner has tendered a letter of withdrawal dated 16.6.2026 and submits that his client does not wish to proceed with the matter since the subject matter of the writ pertains to a challenge to an order of adjudication passed by the appellate authority. Since the Appellate Tribunal is now functional, the petitioner seeks to pursue the appropriate statutory remedy. 2. In view of such submission, the writ petition stands dismissed as ‘non-prosecution’. 3. The written instruction given by the petitioners to his learned advocate be taken on record. 4. Petitioner 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 2 which the petition has been pending be excluded for computing limitation. 5. With the above observation, the writ petition is disposed of.

6. Urgent photostat certified copy of this order be supplied to the parties, if applied for, as early as possible. ( Smita Das De, J.)