M/S. Dayawati Biswanath Traders PVT. LTD. vs. Assistant Commissioner Of Central Tax, Budge Budge Division, Kol South CGST And Cx. Comm. And Ors.
Original PDF →Facts
The petitioner, M/s Dayawati Biswanath Traders Pvt. Ltd., filed a writ petition (WPA 25624 of 2024) before the High Court. The respondent authorities included the Assistant Commissioner of Central Tax, Budge Budge Division, Kolkata South CGST & CX Commissionerate, and others. The petitioner's counsel, Mr. Bhowmik, informed the Court on April 2, 2025, that they wished to withdraw the writ petition. The reason provided was the petitioner's intention to avail the benefits of the newly inserted Section 128A of the CGST/WBGST Act, 2017, through a notification dated January 10, 2025. The CGST authorities did not object to the withdrawal.
Held
The Court allowed the withdrawal of the writ petition. The petitioner's counsel informed the Court of their intention to withdraw the petition, citing the desire to benefit from the insertion of Section 128A of the CGST/WBGST Act, 2017, through a notification dated January 10, 2025. The CGST authorities did not oppose this request. Consequently, the Court dismissed the writ petition as withdrawn. No specific findings were made on the merits of the case or the applicability of Section 128A, as the matter was resolved by the withdrawal. The operative direction was to dismiss the writ petition as withdrawn.
Key Issues
1. Whether the petitioner is entitled to withdraw the writ petition to avail the benefits of Section 128A of the CGST/WBGST Act, 2017, as inserted by a notification dated January 10, 2025? Petitioner's Argument: The petitioner, through their counsel, sought liberty to withdraw the writ petition on the specific ground that they intended to take advantage of the provisions introduced by Section 128A of the CGST/WBGST Act, 2017, via a notification issued on January 10, 2025. This implies a belief that the new provision offers a more beneficial recourse or resolution. Revenue/State's Argument: The CGST authorities, represented by Ms. Mukherjee, did not raise any objection to the petitioner's request for withdrawal.
Sections Cited
Section 128A
AI-generated summary — verify with the full judgment below
2025 Item Nos. A 4 Saswata
WPA 25624 of 2025 M/s Dayawati Biswanath Traders Pvt. Ltd. versus Assistant Commissioner of Central Tax, Budge Budge Division, Kolkata South CGST & CX Commissionerate & Ors. Mr. Avra Mazumder Mr. Giridhar Dhelia Mr. Suman Bhowmik Mr. Samrat Das Ms. Elina Dey Mr. Sourendra Nath Banerjee …For the petitioner Mr. Anirban Ray, Ld. GP Mr. Md. T.M.Siddiqui, Sr. Adv. & Ld. AGP Mr. T. Chakraborty Mr. S. Sanyal Mr. S. Shaw …For the State Ms. Manasi Mukherjee Mr. K.K.Maiti …For the CGST athorities
Mr. Bhowmik, learned advocate appearing on behalf of the petitioner by placing before this Court a communication dated 2nd April 2025 submits that he has instructions not to proceed with the instant writ petition and seeks liberty to withdraw the same on the ground that the petitioner is interested to take the benefit of insertion of Section 128A of the CGST / WBGST Act, 2017 vide notification dated 10th January 2025. Let a copy of aforesaid communication dated 2nd April 2025 be retained with the record.
Ms. Mukherjee, learned advocate appearing for the CGST authorities does not raise any objection.
Having regard thereto, the writ petition being WPA 25624 of 2024 is dismissed as withdrawn. (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.