10 10.09.2026 sb Ct.9. IN THE HIGH COURT AT CALCUTTA CIRCUIT BENCH AT JALPAIGURI CONSTITUTIONAL WRIT JURISDICTION APPELLATE SIDE WPA 1953 of 2026 Chandan Das Versus The State of West Bengal & Ors. Mr. Dibyajyoti Bhowmik Mr. Monoj Saha … For the petitioner. Mr. Jagriti Mishra, Ld. AAAG Mr. Samar Rakshit … For the State. 1. Though the petitioner has challenged the order dated 3rd July, 2025 passed by the appellate authority rejecting the petitioner’s appeal arising out of challenge to an order dated 11th August, 2023, passed under Section 73 of the WBGST/CGST Act, 2017 (hereinafter referred to as the “said Act”), however, the learned advocate for the petitioner at the time of presenting the case would submit, on instruction, that since the Appellate Tribunal is now available and functional he seeks to withdraw the writ petition with liberty to proceed before the Appellate Tribunal. 2. Ms. Acharya, learned advocate appearing for the State does not raise any objection. 3. Having regard thereto, let writ petition be dismissed as withdrawn with liberty to proceed before the Appellate Tribunal in accordance with law. 2 WPA 1953 of 2026

4. Considering the fact that the writ petition has been filed on 21st August, 2026, I am of the view in the event the petitioner files appeal before the Appellate Tribunal within a period of two weeks from date, the Appellate Tribunal, having regard to the pendency of the writ petition before this Court, shall hear out and dispose of the appeal on merits, in accordance with law. Urgent Photostat certified copy of this order, if applied for, be given to the parties upon compliance with the requisite formalities. (Raja Basu Chowdhury, J.)

10 10.09.2026 sb Ct.9. IN THE HIGH COURT AT CALCUTTA CIRCUIT BENCH AT JALPAIGURI CONSTITUTIONAL WRIT JURISDICTION APPELLATE SIDE WPA 1953 of 2026 Chandan Das Versus The State of West Bengal & Ors. Mr. Dibyajyoti Bhowmik Mr. Monoj Saha … For the petitioner. Mr. Jagriti Mishra, Ld. AAAG Mr. Samar Rakshit … For the State. 1. Though the petitioner has challenged the order dated 3rd July, 2025 passed by the appellate authority rejecting the petitioner’s appeal arising out of challenge to an order dated 11th August, 2023, passed under Section 73 of the WBGST/CGST Act, 2017 (hereinafter referred to as the “said Act”), however, the learned advocate for the petitioner at the time of presenting the case would submit, on instruction, that since the Appellate Tribunal is now available and functional he seeks to withdraw the writ petition with liberty to proceed before the Appellate Tribunal. 2. Ms. Acharya, learned advocate appearing for the State does not raise any objection. 3. Having regard thereto, let writ petition be dismissed as withdrawn with liberty to proceed before the Appellate Tribunal in accordance with law. 2 WPA 1953 of 2026

4. Considering the fact that the writ petition has been filed on 21st August, 2026, I am of the view in the event the petitioner files appeal before the Appellate Tribunal within a period of two weeks from date, the Appellate Tribunal, having regard to the pendency of the writ petition before this Court, shall hear out and dispose of the appeal on merits, in accordance with law. Urgent Photostat certified copy of this order, if applied for, be given to the parties upon compliance with the requisite formalities. (Raja Basu Chowdhury, J.)