M/S. Uma Udyog And Anr vs. The Assistant Commissioner Of State Tax, Park Street Charge And Ors

Held

The Court allowed the withdrawal of the writ petition. The reasoning was based on the petitioners' expressed intention to pursue the appellate tribunal route and the absence of any objection from the State. The ratio decidendi is that a party can withdraw a writ petition to pursue a statutory remedy if the other party does not object. The operative direction was to dismiss the writ petition as withdrawn, granting liberty to the petitioners to approach the tribunal within four weeks from the date of the order, in accordance with law.

Facts

The petitioners, M/s Uma Udyog & anr., filed a writ petition before the High Court. The learned advocate for the petitioners informed the Court that they had instructions to withdraw the writ petition. The reason for withdrawal was to avail the remedy available before the appellate tribunal under the WBGST/CGST Act, 2017. The State, represented by Ms. Manasi Mukherjee, did not raise any objection to the withdrawal. The Court considered the submission and the lack of objection from the State.

Key Issues

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