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

Held

The Court noted the submission made by the learned Advocate for the petitioner that the petitioner was not willing to pursue the writ petition further and sought its withdrawal. The Court also took on record the printout of the e-mail dated September 18, 2025, which evidenced this intention. The respondents were represented before the Court. Based on the petitioner's explicit request to withdraw the petition, the Court allowed the withdrawal. Therefore, the Court did not decide on the merits of any GST-related issue or the validity of the order or action under challenge. The operative direction was to dismiss the writ petition as withdrawn.

Facts

The petitioner, Calcutta Club Limited, filed a writ petition (WPA 14487 of 2022) before the Calcutta High Court. The respondents were the Principal Commissioner of CGST and CX, Kolkata South CGST & CX Commissionerate, and others. The petition was filed challenging an order or action by the CGST and CX Authority. The specific tax period(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is also not detailed. The matter came up for hearing on December 10, 2025.

Key Issues

The primary issue before the Court was whether the writ petition should be allowed to proceed. The petitioner, represented by Mr. Avra Mazumder, submitted that they were not willing to pursue the writ petition further and sought its withdrawal. The petitioner handed up a printout of an e-mail dated September 18, 2025, written by the petitioner to their learned Advocate-on-Record, indicating their intention to withdraw. The respondents were represented, but their arguments or contentions are not recorded in the judgment. No specific questions of law or fact were framed or debated, as the petitioner sought to withdraw the case.