Calcutta Cricket And Football Club vs. Principal Commissioner Of CGST And Cx And Ors

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WPA/12028/2022HC CalcuttaGSTCNR WBCHCA025331202225 September 2025Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY1 pages
AI SummaryDismissed

Facts

The petitioner, Calcutta Cricket and Football Club, filed a writ petition (WPA 12028 of 2022) before the Calcutta High Court. The respondents were the Principal Commissioner of CGST and CX and others. The petitioner's learned advocate, by placing a communication dated 1st August 2025 before the Court, indicated that they had instructions not to proceed with the writ petition. Consequently, the Court was informed that the petitioner wished to withdraw the petition.

Held

The Court held that since the learned advocate for the petitioner had instructions not to proceed with the writ petition, it should be dismissed as not pressed. The Court accepted the petitioner's submission and directed the dismissal of the writ petition on this basis. Any interim order that might have been in place was also vacated. The communication dated 1st August 2025, which led to this decision, was taken on record.

Key Issues

The Court had to decide whether to dismiss the writ petition as not pressed, given the petitioner's instruction not to proceed. The petitioner's side argued that they had received instructions not to continue with the writ petition and therefore requested its dismissal as not pressed. The respondent CGST & CX and the UOI were represented, but no specific arguments were recorded for them on the issue of dismissal as not pressed.

AI-generated summary — verify with the full judgment below

25.09.

2025

sayandeep Sl. No. 05 Ct. No. 05

WPA 12028 of 2022

Calcutta Cricket and Football Club

-Versus- Principal Commissioner of CGST and CX & ors.

Mr. Avra Mazumder Ms. Alisha Das Ms. Elina Dey Ms. Sreeja Mukherjee

….for the petitioner

Mr. Tapan Bhanja

Mr. Kaushik Dey

….. for the respondent CGST & CX

Mr. Sujit Bhunia

….. for the UOI

1.

Since learned advocate for the petitioner by placing before this Court the communication dated 1st August, 2025 would submit that he has instructions not to proceed with the present writ petition, let the writ petition be dismissed as not pressed.

2.

Interim order, if any, shall stand vacated.

3.

Let the copy of the communication dated 1st August, 2025 be taken on record.

(Raja Basu Chowdhury, J.)

Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.