Designtek Steels PVT. LTD vs. Assistant Commissioner Of State Tax, Ballygunge Charge, And Ors.

Facts

The petitioner, Designtek Steels Pvt. Ltd., filed a writ petition before the High Court. The petitioner sought to avail the benefit of the Amnesty Scheme introduced under Section 128A of the WBGST/CGST Act, 2017. To facilitate this, the petitioner requested leave to withdraw the writ petition. The State, represented by the Assistant Commissioner of State Tax, Ballygunge Charge & ors., was also a party to the proceedings. The communication dated 29th March, 2025, was placed before the Court by the petitioner's counsel.

Held

The Court considered the submission made by the learned advocate for the petitioner, who placed on record a communication dated 29th March, 2025. This communication indicated the petitioner's desire to withdraw the writ petition in order to avail the benefits of the Amnesty Scheme introduced under Section 128A of the WBGST/CGST Act, 2017. After hearing the learned advocates for both the petitioner and the State, the Court found no impediment to allowing the withdrawal. The Court's decision was based on the petitioner's explicit request and the State's acquiescence, as evidenced by the hearing of both parties. The operative direction was to dismiss the writ petition as withdrawn.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition to avail the benefit of the Amnesty Scheme under Section 128A of the WBGST/CGST Act, 2017? Petitioner's contention: The petitioner, through its learned advocate, submitted a communication dated 29th March, 2025, indicating its intention to withdraw the writ petition to avail the benefits of the Amnesty Scheme introduced under Section 128A of the WBGST/CGST Act, 2017. Revenue/State's contention: The judgment records that the learned advocates representing the parties were heard. No specific argument from the State's side regarding the withdrawal is recorded, other than their presence and participation in the hearing.