Samima Construction PVT. LTD vs. Superintendent Of CGST And Central Excise And Ors.

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WPA/15730/2024HC CalcuttaGSTCNR WBCHCA029755202401 August 2025Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY1 pages
AI SummaryDismissed

Facts

The petitioner, M/s Samima Construction Pvt. Ltd., filed a writ petition before the Calcutta High Court. The respondent was the Superintendent of CGST & Central Excise Range II, Chandannagore Division & Ors. The petitioner's learned advocate, Mr. Rishav Manna, placed a communication dated March 29, 2025, before the Court. Based on instructions received, he submitted that the petitioner wished to withdraw the writ petition to avail an amnesty scheme. The Court retained a copy of the communication with the record.

Held

The Court noted that the petitioner's learned advocate, Mr. Rishav Manna, placed a communication dated March 29, 2025, before the Court. Based on instructions, the advocate submitted that the petitioner wished to withdraw the instant writ petition to avail an amnesty scheme. Consequently, the Court allowed the matter to be dismissed as withdrawn. The communication dated March 29, 2025, was retained with the record. No specific legal provisions or precedents were discussed or relied upon in the judgment as the petition was withdrawn by the petitioner.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition to avail the amnesty scheme, as per the communication dated March 29, 2025? Petitioner's Contention: The petitioner, through their learned advocate, sought to withdraw the writ petition to avail an amnesty scheme, as indicated by the communication dated March 29, 2025. Revenue's Contention: The judgment does not record any specific arguments or contentions from the respondent (CGST & CX).

AI-generated summary — verify with the full judgment below

01.08.

2025 Item Nos. AD 2 Saswata IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURI ICTION APPELLATE SIDE WPA 15730 of 2024 M/s Samima Consruction Pvt.Ltd. Versus Superintendent of CGST & Central Excise Range II,Chandannagore Division & Ors. Mr. Rishav Manna …For the petitioner Mr.Bhaskar Prosad Banerjee Mr. Abhradip Maity …For the CGST & CX

1.

Since, Mr.Manna learned advocate appearing for the petitioner by placing before this Court the communication dated 29th March 2025 would submit that he has instruction to withdraw the instant writ petition to avail the amnesty scheme, let this matter be dismissed as withdrawn.

2.

A copy of the communication dated 29th March 2025 as placed before this Court is retained with the 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.