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

Held

The Court allowed the petitioner's request to withdraw the writ petition. The reasoning provided is that the petitioner, through their counsel, clearly communicated their decision not to pursue the matter further and formally sought its dismissal as withdrawn. As the petitioner is the party initiating the legal action, they generally have the right to withdraw their case. The Court accepted this submission and proceeded to dismiss the writ petition accordingly. No specific issues regarding GST law or the merits of the case were decided, as the petition was withdrawn before any substantive adjudication. The operative direction was to dismiss the writ petition and the connected application as withdrawn.

Facts

The petitioner, Calcutta Club Limited, filed a writ petition (WPA 14485 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 matter was listed for hearing. 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 e-mail dated September 18, 2025, from the petitioner to its Advocate-on-Record, indicating this decision, was submitted to the Court and taken on record. The respondents were represented.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition as a matter of right, given their stated unwillingness to pursue it further. Petitioner's Argument: The petitioner, through their counsel, explicitly stated their unwillingness to continue with the writ petition and formally requested its withdrawal. This is a procedural matter where a party has the right to withdraw their case if they no longer wish to pursue it. Revenue/State's Argument: The respondents were represented, and no specific argument against the withdrawal was recorded in the judgment. The judgment does not indicate any objection raised by the revenue authorities to the petitioner's request for withdrawal.