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' explicit request to withdraw and pursue remedies before the appellate tribunal, coupled with the State's lack of objection. The Court granted liberty to the petitioners to approach the tribunal within a period of 4 weeks from the date of the order. The ratio decidendi is that a party can withdraw a writ petition to pursue an alternative statutory remedy, provided the opposing party does not object and the Court grants liberty to do so within a specified timeframe.

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 received instructions to withdraw the petition. The reason for withdrawal was to pursue a 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, represented by its learned advocate, did not raise any objection to the withdrawal. The writ petition was filed in the year 2022.

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. The petitioners argued that they wished to withdraw the writ petition to pursue their remedies before the appellate tribunal. They relied on an e-mail communication dated 6th June 2026 as evidence of their instructions to withdraw. The State did not present any arguments against the withdrawal.