Mahadeb Roy vs. Deputy Director, Directorate General Of GST Intelligence, Kolkata Zonal Unit And Ors.

Facts

The petitioner, Mahadeb Roy, had filed a writ petition (WPA 25629 of 2024) before the Calcutta High Court, Appellate Side, challenging an action or order passed by the Deputy Director, Directorate General of GST Intelligence, and other respondents. The specific tax period(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is not detailed. The matter came before the Court on 30.04.2025.

Held

The Court held that the writ petition should be dismissed as withdrawn. This decision was based on the petitioner's counsel placing a communication dated 21st April, 2025, before the Court, stating instructions to withdraw the writ petition. The learned advocates representing the respondents did not oppose this prayer. Consequently, the Court found no impediment to allowing the withdrawal. The reasoning is straightforward: if the petitioner wishes to withdraw and the respondents do not object, the Court will grant the withdrawal. The operative direction was to dismiss the writ petition as withdrawn. No specific GST provisions were discussed or interpreted, and no issues were left undecided.

Key Issues

The primary issue before the Court was whether the writ petition, filed by the petitioner Mahadeb Roy against the Deputy Director, Directorate General of GST Intelligence & Ors., should be permitted to be withdrawn. The petitioner's counsel, Mr. Ramesh Kumar Patodia, indicated instructions to withdraw the petition. The respondents, represented by Ms. Manasi Mukherjee, Mr. Bijitesh Mukherjee for CGST authorities, and Mr. A. Ray, Ld. GP, Md. T. M. Siddiqui, Mr. Tanoy Chakraborty, Ms. S. Shaw, and Mr. Saptak Sanyal for the State, did not oppose the prayer for withdrawal. The Court had to decide whether to allow the withdrawal of the writ petition.