M/S Cosyn Limited vs. Joint Commissioner Of Revenue, Kolkata GST Appellate Authority And Ors.

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, Kolkata GST Appellate Authority, Dharmatala Circle & Ors. 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 December 19, 2023, and subsequently extended. The petitioner, on May 21, 2025, expressed an intention to avail a waiver scheme introduced under Section 128A of the CGST/WBGST Act, 2017, and consequently wished to withdraw the writ petition.

Held

The Court held that the writ petition should be dismissed as withdrawn, as the petitioner expressed a clear intention to avail the waiver scheme under Section 128A of the CGST/WBGST Act, 2017, and this prayer was not opposed by the respondents. The Court noted that the petitioner's intention to avail the waiver scheme obviated the need to continue with the writ proceedings. Consequently, the interim order dated December 19, 2023, which had been extended, was vacated. The Court also directed that the petitioner would be entitled to the benefit of the deposit made pursuant to the interim order. The letter dated May 21, 2025, indicating the petitioner's intent, was kept on record. No specific issues regarding the merits of the GST dispute were decided.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition in light of their intention to avail 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 State, represented by Mr. Sanyal, did not oppose this prayer.