Prabhudayal Agarwala vs. The Union Of INDIA And Ors.

Held

The Court allowed the withdrawal of the writ petition. The reasoning was based on the petitioner's explicit instruction to withdraw and the absence of any objection from the respondents. The Court granted the petitioner liberty to approach the appellate tribunal within a period of four weeks from the date of the order, in accordance with the law. No specific findings were made on the merits of the original dispute, as the petition was dismissed as withdrawn.

Facts

The petitioner, Prabhudayal Agarwala, proprietor of Ambika Traders & Amit Marble, filed a writ petition before the High Court. The petitioner's counsel, Mr. Promit Majumdar, informed the Court that he had instructions to withdraw the writ petition. The reason for withdrawal was to allow the petitioner to pursue the remedy available before the appellate tribunal under the West Bengal Goods and Services Tax Act, 2017 (WBGST) and the Central Goods and Services Tax Act, 2017 (CGST Act). The respondents' counsel, Mr. Shiv Sankar Banerjee, did not raise any objections to the withdrawal.

Key Issues

1. Whether the petitioner should be permitted to withdraw the writ petition to avail the remedy before the appellate tribunal under the WBGST/CGST Act, 2017? The petitioner argued that they wished to withdraw the petition to pursue the statutory remedy available before the appellate tribunal. The respondents did not raise any objection to this request.