M/S Pankaj Plastic Industries Private Limited And Anr vs. The Additional Commissioner, CGST And Cx Howrah Commissionerate And Ors

Facts

The petitioners, M/s. Pankaj Plastic Industries Private Limited & Anr., filed a writ petition (WPA 21427 of 2024) before the High Court. The respondents were the Additional Commissioner, CGST & CX Howrah Commissionerate & Ors., the CGST Authority, and the Union of India. The petitioners sought to withdraw their application before the Court. A letter from the petitioners was handed up to the Court, which was kept with the record. The Court noted that the petitioners did not wish to proceed with the application.

Held

The Court held that as the petitioners do not wish to proceed with their application, the writ petition is dismissed as withdrawn. The Court also noted that any interim order, if in place, shall stand vacated. The parties were directed to act on the server copy of the order downloaded from the official website of the Court. No specific findings on GST provisions or amounts in dispute were made as the petition was dismissed as withdrawn at the outset.

Key Issues

1. Whether the petitioners are entitled to withdraw their writ petition (WPA 21427 of 2024)? Petitioner's argument: The petitioners, through their learned counsel, prayed for leave to withdraw the application. They submitted a letter to this effect, which was placed on record. Revenue/State's argument: No specific argument was recorded for the CGST Authority or the Union of India regarding the withdrawal of the petition.