M/S. Creation Medicare PVT. LTD. And Anr. vs. Assistant Commissioner Of State Tax, Alipore Charge And Ors.

Facts

The petitioner, M/s Creation Medicare Pvt. Ltd. & Anr., filed a writ petition (WPA 21607 of 2023) before the High Court. The respondents were the Assistant Commissioner of State Tax, Alipore Charge & Ors., and the State. The petitioner sought to withdraw the writ petition. The reason for withdrawal was to avail the benefit of Section 128A of the CGST/WBGST Act, 2017. The GST authority and the State did not object to the withdrawal.

Held

The Court granted the petitioner's prayer for leave to withdraw the writ petition. The reasoning was based on the petitioner's explicit request to avail the benefit of Section 128A of the CGST/WBGST Act, 2017, and the absence of any objection from the GST authority and the State. The Court found no impediment to allowing the withdrawal under these circumstances. The ratio decidendi is that a writ petition can be dismissed as withdrawn if the petitioner seeks to avail a statutory benefit and the respondents do not object. The operative direction was to dismiss the writ petition as withdrawn and dispose of the connected application (CAN 1 of 2025) accordingly.

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? Petitioner's Argument: The petitioner argued that they wished to withdraw the writ petition to take advantage of the provisions of Section 128A of the CGST/WBGST Act, 2017. This implies a desire to pursue an alternative remedy or benefit provided by that specific section. Revenue/State's Argument: The GST authority and the State did not raise any objection to the petitioner's prayer for withdrawal. This indicates their acquiescence to the petitioner's request.