Ankika Steels PVT. LTD. And Anr. vs. Superintendent, CGST And Cx, Range-I, Bbd Bag-Ii Div., Kol North Comm. And Ors.

Facts

The petitioners, Ankika Steels Pvt. Ltd. & Anr., filed a writ petition (WPA 17451 of 2024) before the High Court. The petition was entertained by an order dated 9th September 2024. Subsequently, on 2nd July 2025, the learned advocate for the petitioners, Mr. Abhijat Das, informed the Court that he had instructions to withdraw the writ petition. He placed a communication dated 30th June 2025 before the Court, a copy of which was retained with the record. The respondents were the Superintendent, CGST & CX, Range – I, BBD Bag II Division, Kolkata North Commissionerate & Ors., and the State.

Held

The Court held that the writ petition should be dismissed as withdrawn. This decision was based on the submission made by the learned advocate for the petitioners, Mr. Abhijat Das, who stated that he had instructions to withdraw the petition. A communication dated 30th June 2025 was presented to the Court as evidence of these instructions. The Court accepted this submission and proceeded to dismiss the writ petition accordingly. The ratio of this decision is that a writ petition can be dismissed as withdrawn upon the instruction of the petitioner's counsel, provided such instructions are formally communicated to the Court. No specific amount in dispute or tax period was mentioned in the judgment, and no other issues were expressly left undecided.

Key Issues

1. Whether the writ petition should be dismissed as withdrawn, based on the petitioner's instructions. This issue turns on the petitioner's right to withdraw their case. The petitioner's side argued that they had instructions to withdraw the writ petition and presented a communication dated 30th June 2025 to support this. The revenue or State's side's arguments are not recorded in the judgment.