M/S Saha Export vs. Union Of INDIA And Ors

Facts

The petitioner, M/s. Saha Export, filed a writ petition (WPA 13685 of 2025) before the Calcutta High Court. The respondent was the Union of India and others, specifically represented by the CGST authorities. The petitioner sought to withdraw the writ petition. The petitioner's counsel submitted a printout of an email dated January 20, 2026, indicating the petitioner's intention to withdraw the petition and approach the appropriate appellate forum. The CGST authorities were represented at the hearing. The Court took the email printout on record.

Held

The Court decided to allow the petitioner's request to withdraw the writ petition. The reasoning was based on the petitioner's explicit submission and the accompanying email, which clearly stated the intention to withdraw and pursue remedies before the appellate authority. The Court granted liberty to the petitioner to approach the appellate authority in accordance with the law. No specific issues regarding GST provisions or the merits of the case were decided, as the petition was withdrawn. The operative direction was the dismissal of the writ petition as withdrawn with liberty granted.

Key Issues

1. Whether the petitioner should be granted liberty to withdraw the writ petition with the right to approach the appropriate appellate forum, as per the petitioner's request. Petitioner's Argument: The petitioner, through their counsel, requested to withdraw the writ petition and sought liberty to approach the appropriate appellate forum in accordance with the law. The petitioner relied on the email dated January 20, 2026, as evidence of their intention. Revenue's Argument: The CGST authorities were represented before the Court. The judgment does not record any specific arguments made by the revenue or state in opposition to the petitioner's request for withdrawal.