M/S. Kamdhenu Udyog (P) LTD. vs. Addi. Comm. Hqrs. Anti Evasion, Kol. South CGST And Cx Commi. And Ors.

Facts

The petitioner, M/s. Kamdhenu Udyog (P) Ltd., filed a writ petition, WPA 23624 of 2024, before the High Court. The respondents included the Additional Commissioner, HQRS.- Anti Evasion, Kolkata South CGST & CX Commissionerate, and others representing the State and the Union of India. The specific tax period and the order or action under challenge, as well as the amount in dispute, are not recorded in the provided judgment excerpt. The procedural history leading to this hearing is also not detailed.

Held

The Court held that since the petitioner expressly prayed for leave to withdraw the application, and a letter indicating this intention was handed up and kept with the record, the writ petition should be dismissed as withdrawn. The Court reasoned that if a party does not wish to pursue their case, the Court will not compel them to do so. The operative direction was to dismiss the writ petition as withdrawn. Any interim order that may have been in place was also vacated. The Court noted that all parties should act on the server copy of the order. No specific GST provisions were discussed or interpreted, and no principle of law was established for future citation.

Key Issues

The primary issue before the Court was whether the writ petition should be proceeded with. The petitioner, represented by Mr. Sandip Choraria and Mr. Rishav Manna, informed the Court that they wished to withdraw the application. The State was represented by Mr. Anirban Ray, Md. T. M. Siddiqui, Mr. Tanoy Chakraborty, and Mr. S. Sanyal. The Union of India was represented by Mr. Aryak Dutt and Mr. Avinash Kankani. The Court did not have to decide any substantive questions of law or fact related to GST, as the petitioner chose to withdraw the case. No arguments were recorded from the revenue or state sides regarding the merits of any GST-related issue.