M/S Cosyn Limited vs. Joint Commissioner Of Revenue, Kolkata GST Appellate Authority 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, 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 an interim order was passed on December 19, 2023, and extended subsequently. The petitioner, through their counsel, submitted a letter dated May 21, 2025, expressing their intention to avail the 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 since the petitioner expressed their intention to avail the benefit of the waiver scheme under Section 128A of the CGST/WBGST Act, 2017, and consequently sought to withdraw the writ petition, and this prayer was not opposed by the respondents, the writ petition was dismissed as withdrawn. The Court noted that the petitioner would be entitled to the benefit of the deposit made in terms of the interim order dated December 19, 2023. The interim order passed on December 19, 2023, and extended from time to time, was vacated. The letter dated May 21, 2025, was kept on record. The Court did not expressly leave any issue undecided.
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? Petitioner's argument: The petitioner, through their counsel, submitted a letter indicating their desire to avail the benefit of the waiver scheme introduced under Section 128A of the CGST/WBGST Act, 2017. Consequently, they no longer wished to pursue the writ petition and sought its dismissal as withdrawn. Revenue/State's argument: The respondents, represented by learned advocates, did not oppose the petitioner's prayer for withdrawal.
Sections Cited
Section 128A
AI-generated summary — verify with the full judgment below
4 23.05.2025 sb Ct 5
IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURI ICTION APPELLATE SIDE
WPA 28300 of 2023
M/s. Cosyn Limited Versus Senior Joint Commissioner of Revenue, Kolkata GST Appellate Authority, Dharmatala Circle & Ors.
Ms. Anupa Banerjee
… For the petitioner.
Mr. Anirban Ray, GP
Md. T. M. Siddiqui, AGP
Mr. Tanoy Chakraborty
Mr. Saptak Sanyal
Mr. Debraj Sahu
… 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 19th December, 2023, which was 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 19th December, 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.