Sanjeev Khandelwal vs. Union Of INDIA & Ors
Original PDF →Facts
The petitioner, Sanjeeb Khandelwal, filed a writ petition (WPA 4209 of 2020) before the Calcutta High Court. The petitioner's counsel informed the Court that the petitioner wished to avail of the benefit of Section 16(5) of the West Bengal Goods and Services Tax Act, 2017. Consequently, the petitioner did not wish to proceed with the writ petition. Written instructions from the petitioner were placed on record to this effect. The Court noted the submission and the written instructions.
Held
The Court held that the petitioner was at liberty to withdraw the writ petition. The Court noted the petitioner's explicit instruction to withdraw the matter to avail the benefit of Section 16(5) of the West Bengal Goods and Services Tax Act, 2017. The Court dismissed the writ petition as withdrawn based on this submission. The interim order, if any, was vacated. The Court also clarified that the petitioner would be free to avail the benefit of Section 16(5) of the WBGST Act, 2017, provided they were otherwise eligible to do so. No other issues were decided.
Key Issues
1. Whether the petitioner can withdraw the writ petition to avail of the benefit of Section 16(5) of the West Bengal Goods and Services Tax Act, 2017? Petitioner's Argument: The petitioner, through their counsel, expressed a clear intention to withdraw the writ petition. The primary reason stated for this withdrawal was to avail the benefit of Section 16(5) of the West Bengal Goods and Services Tax Act, 2017. The petitioner provided written instructions to their counsel to this effect. Revenue/State's Argument: No specific argument was recorded from the CGST Authority, the State, or the Union of India regarding the petitioner's request to withdraw the petition or their eligibility for Section 16(5).
Sections Cited
Section 16(5)
AI-generated summary — verify with the full judgment below
0804 2025 TUE AY
Court : CB-07 Item : DL-03 Bench : SINGLE Matter : WPA Status : DAW ID : 266057 AR : NANDY
IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURI ICTION APPELLATE SIDE
WPA 4209 OF 2020
SANJEEB KHANDELWAL VS. UNION OF INDIA & ORS.
MR. HIMANGSHU KUMAR RAY, ADVOCATE MR. PIYAS CHOWDHURY, ADVOCATE MS. SHIWANI SHAW, ADVOCATE ……for the Petitioner MR. VIPUL KUNDALIA, SR. ADVOCATE MR. ANINDYA KANAN, ADVOCATE MR. DHIRODATTO CHAUDHURI, ADVOCATE ……for the CGST Authority MR. ANIRBAN RAY, LD. GP MR. T.M. SIDDIQUI, LD. AGP MR. T. CHAKRABORTY, ADVOCATE MS. S. SHAW, ADVOCATE MR. S. SANYAL, ADVOCATE ……for the State MR. SIDDHARTHA LAHIRI, ADVOCATE ……for the Union of India
1) Mr. Himangshu Kumar Ray, learned Advocate representing the petitioner wants to avail of the benefit of Section 16(5) of the West Bengal Goods and Services Tax Act, 2017 and for this purpose he does not want to proceed with the instant writ- petition. The written instruction in this regard, sent by the petitioner via email to the learned Advocate, as produced before this Court, is taken on record. 2) In view of such submission made on behalf of the petitioner, the writ-petition being WPA 4209 of 2020 is dismissed as withdrawn. 3) Interim order, if there be any, shall stand vacated. 4) Needless to state that the petitioner shall be at liberty to avail of the benefit of Section 16(5) of the WBGST Act, 2017 if he otherwise ready to avail of the same.
(PARTHA SARATHI CHATTERJEE, 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.