Md Sabirul Islam vs. The State Of West Bengal And Ors.

Facts

The petitioner, Md. Sabirul Islam, filed a writ petition (WPA 14499 of 2024) before the High Court at Calcutta. The petition was directed against the State of West Bengal and other respondents. The petitioner, through a communication dated 5th March 2025, expressed an intention to withdraw the writ petition. This withdrawal was sought to avail the benefits of an amnesty scheme provided under Section 128 of the CGST/WBGST Act, 2017. The communication was placed before the Court for consideration.

Held

The Court held that the petitioner intended to withdraw the instant writ petition to avail the benefit of the amnesty scheme as provided under Section 128 of the CGST/WBGST Act, 2017. Based on this submission and intention expressed by the petitioner, the Court decided to dismiss the writ petition as withdrawn. The Court retained a copy of the communication dated 5th March 2025 with the record. The operative direction was to dismiss the writ petition as withdrawn.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition to avail the benefit of the amnesty scheme under Section 128 of the CGST/WBGST Act, 2017? The petitioner argued that they intended to withdraw the writ petition to take advantage of the amnesty scheme. The State's contention, as implied by the Court's order, was to permit the withdrawal based on the petitioner's stated intention. No specific arguments from the State regarding the merits of the amnesty scheme or the petition itself were recorded.