Gopal Samanta vs. Union Of INDIA And Ors.

Facts

The petitioner, Gopal Samanta, filed a writ petition before the High Court challenging an order or action by the revenue authorities. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is also not detailed. The petitioner, through his counsel, informed the Court of his intention to withdraw the writ petition.

Held

The Court granted the petitioner's request to withdraw the writ petition. The petitioner's counsel submitted a letter to the Court indicating the intention to withdraw. The Court noted that the petitioner did not wish to proceed with the application. Consequently, the writ petition was dismissed as withdrawn. Any interim order that might have been in place was also vacated. The Court directed parties to act on the server copy of the order.

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 notified by Notification No. 22/2024 dated 08.10.2024 and West Bengal Notification No. 45-L dated 10.01.2025? The petitioner argued that they wished to withdraw the writ petition to avail the benefits provided under the specified notifications and Section 16(5) of the CGST/WBGST Act, 2017. The revenue or state did not record any specific arguments against the withdrawal.