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

Held

The Court held that the writ petition should be dismissed as withdrawn. The reasoning was based on the petitioners' explicit request to withdraw the petition to pursue their remedies before the appellate tribunal. The Court granted liberty to the petitioners to approach the tribunal within a period of 4 weeks from the date of the order, in accordance with the law. The specific findings on any substantive legal issues were not made as the petition was withdrawn. No issue was expressly left undecided, as the matter was disposed of on the procedural aspect of withdrawal.

Facts

The petitioners, M/s Uma Udyog & anr., filed a writ petition before the High Court. The petitioners' counsel informed the Court, through an e-mail dated June 6, 2026, that they had instructions to withdraw the writ petition. The reason for withdrawal was to pursue the remedy available before the appellate tribunal under the West Bengal Goods and Services Tax (WBGST) Act, 2017, and the Central Goods and Services Tax (CGST) Act, 2017. The State's counsel did not raise any objection to the withdrawal. The specific tax period(s), the order or action under challenge, the authority that passed it, and the amount in dispute were not recorded in the judgment.

Key Issues

1. Whether the petitioners should be permitted to withdraw the writ petition to avail the remedy before the appellate tribunal under the WBGST/CGST Act, 2017, as per Section 107 of the CGST Act, 2017. Petitioner's Contention: The petitioners argued that they wished to withdraw the writ petition to pursue their remedies before the appellate tribunal. They relied on the e-mail communication dated June 6, 2026, as evidence of their instructions to withdraw. State's Contention: The State's counsel did not raise any objection to the withdrawal of the writ petition.