Subal Chandra Paul vs. Deputy Comms. State Tax, Goods And Service Tax, Barrackpore Charge And Ors.
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The petitioner, Subal Chandra Paul, filed a writ petition (WPA 14544 of 2024) before the High Court challenging an order or action by the Deputy Commissioner of State Tax, GST, Barrackpore Charge, and others. The petitioner sought to withdraw the writ petition to avail the benefit of Section 128A of the CGST/WBGST Act, 2017. The State did not object to the withdrawal. An interim order had been passed on August 5, 2024, requiring the petitioner to deposit 20 per cent of the disputed tax amount. The petitioner complied with this interim order.
Held
The Court granted the petitioner's prayer to withdraw the writ petition. The Court noted that the petitioner sought to withdraw the petition to avail the benefit of Section 128A of the CGST/WBGST Act, 2017, and the State did not object. Consequently, the writ petition was dismissed as withdrawn. The interim order dated August 5, 2024, was vacated. The Court further directed that since the petitioner had deposited 20 per cent of the disputed tax amount in compliance with the interim order, they would be entitled to the benefit of the sum so deposited.
Key Issues
1. Whether the petitioner should be granted leave to withdraw the writ petition to avail the benefit of Section 128A of the CGST/WBGST Act, 2017? The petitioner argued that they wish to withdraw the petition to take advantage of the provisions of Section 128A of the CGST/WBGST Act, 2017. The State did not raise any objection to this request.
Sections Cited
Section 128A
AI-generated summary — verify with the full judgment below
2025 Item No AD 5 Saswata
WPA 14544 of 2024 Subal Chandra Paul versus Deputy Commissioner of State Tax, GST, Barrackpore Charge & Ors. Mr. Rituraj Chakraborty …For the petitioners Mr. Anirban Ray, Ld. GP Mr. Md. T.M.Siddiqui Ms. Tanoy Chakraborty Mr. Saptak Sanyal …For the State
Learned advocate appearing for the petitioners by placing before this Court a communication dated 18th March 2025 prays for leave to withdraw the aforesaid writ petition to avail the benefit of Section 128A of the CGST/WBGST Act, 2017. 2. Learned advocate appearing for the State does not raise any objection.
In view thereof, the writ petition being WPA 14544 of 2024 is dismissed as withdrawn.
The interim order passed on 5th August 2024 accordingly stands vacated.
Having regard thereto, since in compliance with the aforesaid order dated 5th August 2024, the petitioner had deposited 20 per cent of the amount of tax in dispute, the petitioner shall be entitled to the benefit of the said sum so deposited. (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.