Sunbeam Vanijya Private Limited And Another vs. Union Of INDIA And Ors.
Original PDF →Facts
The petitioners, Sunbeam Vanijya Pvt. Ltd. & anr., filed a writ petition (WPA 4906 of 2023) before the High Court. The respondents included the Union of India and others, represented by Mr. Bhaskar Prasad Banerjee, Mr. Tapan Bhanja for CGST & CX, and Mr. T.M. Siddiqui, Mr. T. Chakraborty, and Mr. S. Sanyal for the State. On 10.07.2025, the learned advocate for the petitioners informed the Court that they had instructions to withdraw the writ petition. The Court was presented with an e-mail communication dated 28th June, 2025, supporting this instruction. The respondent CGST & CX, through Mr. Bhanja, did not oppose the withdrawal but sought to place an affidavit-in-opposition on record, which was taken on record.
Held
The Court held that in view of the submissions made by the learned advocate for the petitioners, who stated they had instructions to withdraw the writ petition, the petition should be dismissed as withdrawn. The Court took on record the e-mail communication dated 28th June, 2025, and the affidavit-in-opposition filed by the respondent CGST & CX. The reasoning was based solely on the petitioner's unequivocal request to withdraw the case. The operative direction was to dismiss the writ petition as withdrawn. No specific legal questions regarding GST provisions were decided, as the case was disposed of on a procedural matter.
Key Issues
The primary issue before the Court was whether the writ petition, filed by Sunbeam Vanijya Pvt. Ltd. & anr. against the Union of India & ors., should be permitted to be withdrawn. The Court had to decide on the fate of the writ petition based on the petitioner's request for withdrawal. The petitioner's side argued for withdrawal, citing instructions received. The revenue side (CGST & CX) did not oppose the withdrawal but sought to place their affidavit-in-opposition on record. No specific legal provisions or precedents were discussed in relation to the withdrawal itself, as the matter was resolved by the petitioner's decision to withdraw.
AI-generated summary — verify with the full judgment below
2025 Item No. 03 Ct.-05 Sayandeep
WPA 4906 of 2023
Sunbeam Vanijya Pvt. Ltd. & anr. Vs. Union of India & ors.
Mr. Viccy Shraff Mr. Dev Agarwal Ms. Priya Sarah Paul ….For the petitioners Mr. Bhaskar Prasad Banerjee Mr. Tapan Bhanja
….for the CGST & CX Mr. T.M. Siddiqui Mr. T. Chakraborty Mr. S. Sanyal
….for the State
Learned advocate representing the petitioners by placing before this Court the e-mail communication dated 28th June, 2025 would submit that he has instruction to withdraw the present writ petition.
Let the copy of the aforesaid communication be taken on record.
Mr. Bhanja appears on behalf of the respondent No.
Although he does not oppose the withdrawal, he seeks to place on record the affidavit-in-opposition. Let the same be taken on record.
In view of the submissions made in Court today, let the writ petition be dismissed as withdrawn.
(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.