Manakamna Food Processing PVT. LTD. vs. Deputy/Assistant Commissioner, Bbd Bag I Div., CGST Kol.(N) Commissionerate And Ors.

Held

The Court considered the submission made by the learned advocate for the petitioner regarding the petitioner's desire to withdraw the writ petition. Based on the petitioner's prayer and the filed written instruction, the Court allowed the withdrawal. The Court noted that any interim order, if in place, stands vacated. The specific reasons for the petitioner's withdrawal or the substantive legal issues that might have been raised in the petition were not discussed or decided by the Court, as the matter was disposed of on the petitioner's request for withdrawal.

Facts

The petitioner, Manakamna Food Processing Pvt. Ltd., filed a writ petition (WPA 8496 of 2026) before the High Court at Calcutta. The respondents were the Deputy/Assistant Commissioner, BBD Bag I Div., CGST Kol.(N) Commissionerate, and others. The petitioner's advocate informed the Court that the petitioner no longer wished to proceed with the writ petition and had filed a written instruction seeking its withdrawal. The Court was presented with this written instruction.

Key Issues

1. Whether the writ petition should be dismissed as withdrawn, as prayed for by the petitioner? The petitioner, through their learned advocate, submitted that they do not wish to proceed with the writ petition and have filed a written instruction seeking its withdrawal. The respondents' arguments are not recorded in the judgment.