M/S. Cosyn Limited vs. Senior Joint Commissioner Of Revenue And Ors.
Original PDF →Facts
The petitioner, M/s. Cosyn Limited, filed a writ petition before the Calcutta High Court challenging an order or action by the Senior Joint Commissioner of Revenue, Dharmatala Circle, and others. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history indicates that an interim order was passed on June 12, 2023, and subsequently extended. The petitioner, through their counsel, submitted a letter dated May 21, 2025, expressing an intention to avail the waiver scheme introduced under Section 128A of the CGST/WBGST Act, 2017. The respondents did not oppose this submission.
Held
The Court held that since the petitioner expressed a desire to avail the benefit of the waiver scheme under Section 128A of the CGST/WBGST Act, 2017, and this prayer was not opposed by the respondents, the writ petition would be dismissed as withdrawn. The Court reasoned that the petitioner's intention to utilize a statutory benefit, coupled with the revenue's acquiescence, warranted allowing the withdrawal. The ratio decidendi is that a party seeking to avail a statutory waiver scheme can withdraw their legal challenge if the opposing party does not object. The Court directed that the interim order passed on June 12, 2023, and its extensions, would stand vacated. The petitioner was also declared entitled to the benefit of the deposit made pursuant to the interim order dated June 12, 2023. The letter dated May 21, 2025, was kept on record.
Key Issues
1. Whether the petitioner is entitled to withdraw the writ petition to avail the benefit of the waiver scheme under Section 128A of the CGST/WBGST Act, 2017? The petitioner argued that they wish to avail the benefit of the waiver scheme introduced under Section 128A of the CGST/WBGST Act, 2017, and therefore, do not wish to proceed with the writ petition. The respondents, represented by Mr. Sanyal, did not oppose the petitioner's prayer. No specific arguments were recorded for the respondents beyond their non-opposition.
Sections Cited
Section 128A
AI-generated summary — verify with the full judgment below
1 23.05.2025 sb Ct 5
IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURI ICTION APPELLATE SIDE
WPA 9117 of 2023
M/s. Cosyn Limited Versus Senior Joint Commissioner of Revenue, Dharmatala Circle & Ors.
Ms. Anupa Banerjee
… For the petitioner.
Mr. Anirban Ray, GP
Md. T. M. Siddiqui, AGP
Mr. Nilotpal Chatterjee
Mr. Tanoy Chakraborty
Mr. Saptak Sanyal
… For the State.
Ms. Banerjee, learned advocate representing the petitioner by placing before this Court the letter dated 21st May, 2025 would submit that since the petitioner is interested to avail the benefit of the waiver scheme introduced under Section 128A of the CGST/WBGST Act, 2017, the petitioner does not wish to proceed with the writ petition.
Such prayer is not opposed by Mr. Sanyal, learned advocate representing the respondents.
Having regard thereto, the writ petition is dismissed as withdrawn.
The interim order passed on 12th June, 2023, which was also extended from time to time stands vacated.
The petitioner shall be entitled to the benefit of the
2 deposit made in terms of the aforesaid order dated 12th June, 2023. 6. The letter dated 21st May, 2025 as placed before this Court is kept with the record.
(Raja Basu Chowdhury, J.)
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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.