GSTAT Appeal Filing Available Till June 30, 2026 for GST Orders Communicated Before April 1, 2026: Calcutta HC Allows Writ Withdrawal [Read Order]

In a recent ruling, the Calcutta High Court permitted to withdraw its writ petition and approach the Goods and Services Tax Appellate Tribunal (GSTAT), noting that the statutory forum appeal filing is available till June 30, 2026 for GST orders communicated before April 1, 2026.

The writ petition has been filed by Novartis Healthcare Pvt. Ltd, the petitioner assessee challenging the 10.07.22 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.

Counsel appearing on behalf of the State submitted 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.

The Court noted that at the time the writ petition was filed in 2022, the Appellate Tribunal was not constituted, which had necessitated the approach to the High Court. However, circumstances have since changed with the issuance of Notification No. S.O. 4220(E) dated September 17, 2025, by the Department of Revenue, Ministry of Finance.

This notification establishes specific deadlines for filing appeals before the Tribunal:

• ●June 30, 2026: The deadline for filing appeals in cases where the order was communicated to the appellant before April 1, 2026.
• ●Three Months: The timeline for filing appeals where orders are communicated on or after April 14, 2026.

Justice Smita Das De adjudicated the application filed by Novartis seeking to withdraw the writ petition filed in 2022. The writ had challenged an order passed by the appellate authority under Section 107 of the GST Act. The petitioner sought withdrawal to avail the statutory remedy of filing an appeal under Section 112 of the CGST Act, 2017.

In light of the alternative remedy now being available and the specific timeline provided by the Central Government, the Court declined to entertain the writ petition. The Court allowed the application for withdrawal and disposed of the writ petition, granting the petitioner liberty to file an appeal before the Appellate Tribunal in accordance with the notification.

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