Sunbeam Vanijya PVT LTD And Anr vs. Union Of INDIA And Ors.

Facts

The petitioners, Sunbeam Vanijya Pvt. Ltd. & anr., filed a writ petition (WPA 3933 of 2024) before the High Court. The respondents were the Union of India and others, including the CGST & CX authorities and the State. The petitioners' learned advocate, on 10.07.2025, informed the Court that they had instructions to withdraw the writ petition. This instruction was based on an e-mail communication dated 28th June, 2025. The Court was requested to take this communication on record.

Held

The Court accepted the submission made by the learned advocate for the petitioners. In view of the instruction to withdraw the writ petition, the Court ordered that the writ petition be dismissed as withdrawn. No specific provisions of the GST Act or Rules were discussed or interpreted, as the matter was decided on the procedural aspect of withdrawal. The Court did not delve into the substantive merits of any claim or dispute that might have been the subject of the writ petition.

Key Issues

The primary issue before the Court was whether the writ petition should be dismissed as withdrawn, based on the petitioners' instruction to do so. The petitioners' side argued that they had received instructions to withdraw the petition and requested the Court to take the relevant communication on record and dismiss the petition accordingly. The revenue or State side's arguments are not recorded in the judgment.