Calcutta Club LTD vs. Principal Commissioner Of CGST And Cx,Kol And Ors
Held
The Court held that as the petitioner, Calcutta Club Limited, expressed their unwillingness to pursue the writ petition and sought its withdrawal, and this request was formally communicated to the Court, the petition should be dismissed as withdrawn. The Court took on record the email dated September 18, 2025, as evidence of the petitioner's intent. The operative direction was to dismiss WPA 14490 of 2022 along with CAN 1 of 2024 as 'withdrawn'. No specific issues related to GST law were decided, as the matter was disposed of on procedural grounds.
Facts
The petitioner, Calcutta Club Limited, filed a writ petition (WPA 14490 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, through their learned advocate, informed the Court that they were no longer willing to pursue the writ petition and sought its withdrawal. The Court was presented with an email dated September 18, 2025, from the petitioner to their advocate-on-record, indicating this decision. The respondents were represented before the Court.
Key Issues
1. Whether the petitioner is entitled to withdraw the writ petition (WPA 14490 of 2022) and the application (CAN 1 of 2024)? Petitioner's argument: The petitioner, through their counsel, explicitly stated their unwillingness to proceed with the writ petition and requested its dismissal as withdrawn. This was supported by an email communication placed on record. Revenue/State's argument: The judgment does not record any specific argument from the respondents regarding the petitioner's request for withdrawal. They were represented before the Court.
AI-generated summary — verify with the full judgment below
06 10.12. 2025 South CGST & CX Commissionerate and others. ---------------
Mr. Avra Mazumder, Ms. Alisha Das, Ms. Elina Dey, Ms. Maitreyee Naskar, Mr. Siddhartha Das. … for the petitioners.
Mr. Bhaskar Prosad Banerjee, Mr. Tapan Bhanja. … for the CGST & CX Authority.
Mr. Mazumder, learned Advocate appearing on behalf of the petitioner, submits that the petitioner is not willing to pursue the writ petition any further and seeks withdrawal of the writ petition. He hands up to the Court a print out of e-mail dated September 18, 2025 written by the petitioner to the learned Advocate-on-Record for the petitioner. Let the same be taken on record.
The respondents are represented.
As prayed for, WPA 14490 of 2022 along with CAN 1 of 2024 is dismissed as ‘withdrawn’.
(Om Narayan Rai, J.)
The judgment continues below.
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