M/S Shree Balaji Steels vs. Assistant Commissioner Of Revenue, State Tax, Bureau Of Invest.(N.Bengal)Raiganj Zone 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 State's lack of objection. The Court granted liberty to the petitioner to approach the appellate tribunal within a period of 4 weeks from the date of the order, in accordance with the law. The ratio decidendi is that a party can withdraw a writ petition to pursue a statutory remedy if the opposing party does not object, and the Court may grant liberty to approach the appellate forum within a specified period. No specific issue regarding the merits of the case or the GST provisions was decided as the petition was withdrawn.

Facts

The petitioner, M/s. Shree Balaji Steels, filed a writ petition before the High Court. The State, represented by the Assistant Commissioner of Revenue, State Tax, Bureau of Investigation (North Bengal) & Ors., was the respondent. The petitioner's counsel informed the Court that they 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 (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.

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 writ petition to pursue the statutory remedy available before the appellate tribunal. The petitioner relied on the communication dated 27th July, 2026, as the basis for their instruction to withdraw. The State did not raise any objection to the withdrawal of the writ petition.