M/S. Steel Authority Of INDIA LTD vs. Union Of INDIA & Ors
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The petitioner, M/s Steel Authority of India Ltd., filed a writ petition (WPA 25163 of 2018) before the High Court. Subsequently, the petitioner filed an application (CAN 1 of 2025) seeking leave to withdraw the said writ petition. The reason for withdrawal was to opt for an amnesty scheme provided under Section 128A of the CGST Act, 2017. The application was heard by the Court, with advocates appearing for the petitioner, the Union of India, CGST authorities, and the State.
Held
The Court held that since the petitioner explicitly sought to withdraw the writ petition to avail the benefit of the amnesty scheme contemplated under Section 128A of the CGST Act, 2017, the writ petition should be dismissed as withdrawn. The Court granted the application for withdrawal. The application CAN 1 of 2025, which sought leave to withdraw the writ petition, was accordingly disposed of. The operative direction was to dismiss WPA 25163 of 2018 as withdrawn. No issues were expressly left undecided.
Key Issues
1. Whether the petitioner should be granted leave to withdraw the writ petition (WPA 25163 of 2018) to avail the amnesty scheme under Section 128A of the CGST Act, 2017? Petitioner's Argument: The petitioner argued that they wished to withdraw the existing writ petition to take advantage of the amnesty scheme introduced under Section 128A of the CGST Act, 2017. This implies a desire to resolve the matter under the new scheme rather than pursue the current litigation. Revenue/State's Argument: The judgment records that learned advocates appearing for the respective parties were heard. No specific argument from the revenue or state authorities against the withdrawal application is recorded.
Sections Cited
Section 128A
AI-generated summary — verify with the full judgment below
2025 Item No AD 11 Saswata
WPA 25163 of 2018 M/s Steel Authority of India Ltd. versus Union of India & Ors. Ms. Udita Saraf …For the petitioner Mr. Vipul Kundalia, Sr. Adv. Mr. Tapan Bhanja …For the Union of India Mr. Uday Shankar Bhattacharyya Ms. Ekta Sinha …For the CGST authorities Mr. A.Ray, Ld. GP Mr. Md. T.M.Siddiqui, Ld. AGP Mr. Tanoy Chakraborty Ms. S. Shaw Mr. Saptak Sanyal …For the State
The instant application has been filed, inter alia, praying for leave to withdrawn the writ petition being WPA 25163 of 2018, so as to opt for the amnesty scheme as contemplated under Section 128A of the CGST Act, 2017 (hereinafter referred to as the “said Act”).
Heard the learned advocates appearing for the respective parties.
Since, the petitioner seeks to withdraw the aforesaid writ petition to avail the benefit of the amnesty scheme as contemplated under the provisions of Section 128A of the said Act, let the writ petition being WPA25163 of 2018 be dismissed as withdrawn.
CAN 1 of 2025 is accordingly disposed of. (Raja Basu Chowdhury, J.)
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.