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The Court held that the writ petition should be dismissed as withdrawn.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 remedy 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 Court did not delve into the merits of the case or the specific provisions of the WBGST/CGST Act, as the matter was being withdrawn by the petitioners to pursue an alternative statutory remedy. No specific amount in dispute was mentioned in the judgment.

Facts

The petitioners, M/s Uma Udyog & anr., filed a writ petition (WPA 21173 of 2022) before the High Court. The respondent was the Assistant Commissioner of State Tax, Park Street Charge & Ors. The petitioners' advocate informed the Court, via an e-mail dated June 6, 2026, that they wished to withdraw the writ petition. The reason for withdrawal was to pursue a remedy 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 advocate did not object to this request.

Key Issues

1. Whether the petitioners should be permitted to withdraw the writ petition to avail an alternative remedy before the appellate tribunal under the WBGST/CGST Act, 2017? Petitioners' Contention: The petitioners argued that they should be allowed to withdraw the writ petition. They stated their intention to approach the appellate tribunal, indicating that this was the appropriate forum for their grievance. They relied on the e-mail communication dated June 6, 2026, to convey their instructions to the Court. Revenue's Contention: The learned advocate for the State did not raise any objection to the petitioners' request for withdrawal.