Gopal Samanta vs. The Union Of INDIA And Ors.
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The petitioner, Gopal Samanta, filed a writ petition (WPA 15423 of 2024) before the High Court. The petitioner sought to withdraw the writ petition. The reason for withdrawal was to avail the benefit of Section 16(5) of the CGST/WBGST Act, 2017, as notified by Notification No. 22/2024 dated 08.10.2024 and West Bengal Notification No. 45-L dated 10.01.2025. The Court granted the petitioner's request to withdraw the petition.
Held
The Court held that the petitioner was entitled to withdraw the writ petition. The reasoning was based on the petitioner's explicit request to withdraw the application to avail the benefits of Section 16(5) of the CGST/WBGST Act, 2017, as amended by the specified notifications. The Court granted leave for the withdrawal. The operative direction was to dismiss the writ petition as withdrawn. Any interim order that may have been in place was vacated. No issues were expressly left undecided.
Key Issues
1. Whether the petitioner is entitled to withdraw the writ petition to avail the benefit of Section 16(5) of the CGST/WBGST Act, 2017, as amended by subsequent notifications? The petitioner argued that they wished to withdraw the writ petition to avail the benefit of Section 16(5) of the CGST/WBGST Act, 2017, referencing Notification No. 22/2024 dated 08.10.2024 and West Bengal Notification No. 45-L dated 10.01.2025. The respondents (The Union of India & Ors., CGST Authority, and the State) did not record any specific arguments against the withdrawal in the judgment.
Sections Cited
Section 16(5)
AI-generated summary — verify with the full judgment below
4 SM 12.02.2025
WPA 15423 of 2024
Gopal Samanta Vs. The Union of India & Ors.
Mr. Himangshu Kumar Ray Mr. Subhasis Podder … for the petitioner Mr. S. S. Banerjee Ms. Aishwarya Rajyashree … for the respondents Md. T. M. Siddiqui Mr. T. Chakraborty Ms. S. Shaw Mr. S. Sanyal … for the state
Mr. Bhaskar Prosad Banerjee Mr. Tapan Bhanja … for the CGST Authority
Learned Counsel appearing for the petitioner submits that the petitioner wishes to withdraw this writ petition being WPA 15423 of 2024 for availing benefit of Section 16(5) of the CGST/WBGST Act, 2017 and notified vide Notification No.22/2024 dated 08.10.2024 and West Bengal Notification No.45-L dated 10.01.2025. Leave is granted. A letter issued by the petitioner is handed up to this Court. Let the letter be kept with the record. As the petitioner does not wish to proceed with this application, the writ petition being WPA 15423 of 2024 is dismissed as withdrawn. Interim order, if any, shall stand vacated.
2 All parties shall act on the server copy of this order duly downloaded from the official website of this Court.
(Rajarshi Bharadwaj, 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.