Baazar Style Retail Limited vs. Assitional Commissioner CGST And Central Excise, Kol. North Commissionerate And Ors.

Facts

The petitioner, Bazzar Style Retail Limited, filed a writ petition (WPA 8089 of 2025) before the High Court challenging an order or action by the Additional Commissioner, CGST and Central Excise, Kolkata North Commissionerate. 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 before the Court on 17.07.2025.

Held

The Court noted that the petitioner's counsel had instructions to withdraw the writ petition, as communicated via an e-mail dated 14th July, 2025. The Court directed that a copy of this e-mail be taken on record. Consequently, the Court ordered the dismissal of the writ petition as withdrawn. The reasoning is based solely on the petitioner's expressed desire to withdraw the case. No specific provisions of the CGST Act or Rules were discussed in relation to the merits of the case or the grounds for withdrawal. The Court did not decide any substantive issues related to GST law.

Key Issues

The primary issue before the Court was whether the writ petition should be dismissed as withdrawn. The petitioner's counsel, Mr. Vinay Kr. Shraff, informed the Court that he had instructions to withdraw the writ petition, based on an e-mail communication dated 14th July, 2025. The CGST authority and the State were represented by their respective counsel. The judgment does not record any specific arguments presented by the revenue or the State in opposition to the withdrawal, nor does it frame specific questions of law or mixed law and fact that the Court had to decide beyond the petitioner's request to withdraw.