M/S Kse Electricals Private Limited And Anr vs. The Additional Commissioner, Kolkata South CGST And Cx Commissionerate And Ors

Held

The Court decided to dismiss the writ petition as withdrawn. The reasoning was based on the explicit request made by the petitioners' counsel, who stated that the petitioners were not willing to pursue the writ petition any further and had instructions to seek its withdrawal. The Court accepted this request and ordered the dismissal. The ratio decidendi is that a writ petition can be dismissed as withdrawn if the petitioner unequivocally expresses their intention to do so and provides instructions to their counsel. The operative direction was the dismissal of WPA 25125 of 2025 as 'withdrawn', with no costs awarded.

Facts

The petitioners, M/s. KSE Electricals Private Limited and another, filed a writ petition (WPA 25125 of 2025) before the Calcutta High Court. The respondents were the Additional Commissioner, Kolkata South CGST & CX Commissionerate, and others. The petitioners' counsel, Ms. Agarwal, submitted an e-mail dated December 17, 2025, indicating that the petitioners were no longer willing to pursue the writ petition and requested its withdrawal. The respondents were represented in court. The court took the e-mail on record.

Key Issues

1. Whether the writ petition should be dismissed as withdrawn, as requested by the petitioners. This issue turns on the petitioners' expressed desire to withdraw their case. The petitioner argued that they have received instructions to withdraw the writ petition and are not willing to pursue it further, as evidenced by an e-mail dated December 17, 2025. The revenue or State did not record any specific argument against the withdrawal.