M/S. Rishinox Buildwell LLP vs. The Asst. Commissioner Of CGST And Cx, Circle Vii, Kolkata Audit-I Commissionerate, And Ors.

Facts

The petitioner, M/s. Rishinox Buildwell LLP, filed a writ petition, WPA 1639 of 2026, before the High Court. The respondents included the Assistant Commissioner of CGST&CX, Circle VII, Kolkata Audit-I Commissionerate, and others. The learned advocate for the petitioner informed the court that they did not wish to pursue the application further. Consequently, the High Court was informed of the petitioner's decision regarding the present writ petition.

Held

The Court noted that the learned advocate appearing for the petitioner explicitly stated that the petitioner did not wish to press the application further. Based on this submission, the Court proceeded to dismiss the writ petition. The reasoning is straightforward: when a party withdraws their case or indicates they do not wish to pursue it, the court typically allows such a request and closes the matter. The operative direction was the dismissal of the writ petition as not pressed. No specific issues regarding GST law or the actions of the revenue authorities were decided on merits.

Key Issues

1. Whether the petitioner wishes to press the writ application WPA 1639 of 2026. Petitioner's Argument: The petitioner, through their learned advocate, stated that they do not want to press the application any further. This indicates a voluntary withdrawal or abandonment of the case by the petitioner. Revenue's Argument: No specific argument was recorded for the revenue or state as the petitioner chose not to press the application.