M/S. Dayawati Bishwanath Traders PVT. LTD. vs. Assistant Commissioner Of Revenue, State Tax, Budge Budge Charge, Behala Circle And Ors.
Original PDF →Facts
The petitioner, M/s Dayawati Biswanath Traders Pvt. Ltd., filed a writ petition (WPA 664 of 2025) before the High Court. On April 2, 2025, the petitioner's counsel informed the Court that they had instructions not to proceed with the writ petition. The reason provided was the petitioner's intention to avail the benefit of the newly inserted Section 128A of the CGST/WBGST Act, 2017, through a notification dated January 10, 2025. The State's counsel did not object to the withdrawal. An interim order passed on March 4, 2025, was also vacated.
Held
The Court allowed the petitioner's request to withdraw the writ petition. The reasoning was based on the petitioner's stated intention to avail the benefits of Section 128A of the CGST/WBGST Act, 2017, a provision introduced by a notification dated January 10, 2025. The State did not oppose this request. Consequently, the writ petition was dismissed as withdrawn. The interim order previously passed on March 4, 2025, was vacated. The Court did not delve into the merits of the original petition or the applicability of Section 128A, as the matter was resolved by the withdrawal.
Key Issues
1. Whether the petitioner is entitled to withdraw the writ petition in light of their intention to avail the benefits of Section 128A of the CGST/WBGST Act, 2017. Petitioner's argument: The petitioner, through their counsel, sought liberty to withdraw the writ petition to take advantage of the insertion of Section 128A of the CGST/WBGST Act, 2017, as notified on January 10, 2025. Revenue/State's argument: The learned Additional Government Pleader, appearing for the State, 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 3 Saswata
WPA 664 of 2025 M/s Dayawati Biswanath Traders Pvt. Ltd. versus Assistant Commissioner of Revenue, State Tax, Budge Budge Charge, Behala Circle & 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 …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.
Mr. Siddiqui, learned senior advocate and Additional Government Pleader does not raise any objection.
Having regard thereto, the writ petition being WPA 664 of 2025 is dismissed as withdrawn.
The interim order passed on 4th March 2025 stands vacated. (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.