Calcutta Club LTD vs. Principal Comm Of CGST And Cx ,Kol And Ors

Held

The Court held that since the petitioner, Calcutta Club Limited, expressed its clear intention not to pursue the writ petition (WPA 14482 of 2022) and sought its withdrawal, the Court acceded to this request. The Court took on record the email communication from the petitioner to its counsel confirming this decision. Consequently, the writ petition and the accompanying application (CAN 1 of 2024) were dismissed as withdrawn. No specific findings were made on the merits of the case, as the proceedings were terminated at the petitioner's behest.

Facts

The petitioner, Calcutta Club Limited, filed a writ petition (WPA 14482 of 2022) along with an application (CAN 1 of 2024) before the Calcutta High Court. The respondents were the Principal Commissioner of CGST and CX, Kolkata South CGST & CX Commissionerate, and others. The petitioner's counsel informed the Court that the petitioner was no longer willing to pursue the writ petition and sought its withdrawal. A printout of an email dated September 18, 2025, from the petitioner to its Advocate-on-Record, expressing this intention, was submitted to the Court and taken on record. The respondents were represented.

Key Issues

The primary issue before the Court was whether the writ petition, as filed by Calcutta Club Limited against the Principal Commissioner of CGST and CX, Kolkata South CGST & CX Commissionerate and others, should be permitted to be withdrawn. The petitioner's counsel explicitly stated the petitioner's unwillingness to proceed further with the writ petition. The revenue or State did not present any arguments against the withdrawal. No specific legal provisions or precedents were debated as the matter was resolved by the petitioner's request for withdrawal.