Abhishek Lichiramka vs. Deputy Comms. Of Revenue, State Tax, Ballygunge Charge And Ors.
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The petitioner, Abhishek Lichiramka, filed a writ petition (WPA 13795 of 2024) before the High Court. The respondents included the Deputy Commissioner of Revenue, State Tax, Ballygunge Charge, and other CGST authorities. The petitioner sought to withdraw the application, stating a decision to avail a Waiver Scheme introduced by the GST authority for the settlement of arrear demands. A letter from the petitioners was handed to the Court, which was directed to be kept with the record.
Held
The Court held that leave should be granted to the petitioners to withdraw the application. The reasoning was based on the petitioner's stated intention to avail a Waiver Scheme for the settlement of arrear demands. Consequently, the writ petition (WPA 13795 of 2024) was dismissed as withdrawn. Any interim order that may have been in place was also vacated. The Court directed all parties to act on the server copy of the order.
Key Issues
1. Whether the petitioner should be granted leave to withdraw the writ petition. This issue arises from the petitioner's submission that they have decided to avail a Waiver Scheme for settlement of arrear demands and consequently wish to withdraw the application. The Court had to decide whether to permit this withdrawal. The petitioner argued for withdrawal based on the aforementioned decision. The respondents (Revenue and CGST Authorities) did not record any specific argument against the withdrawal in the judgment.
AI-generated summary — verify with the full judgment below
6 Ballygunge Charge & Ors.
Mr. Sandip Choraria Mr. Rishav Manna … for the petitioners Mr. A. Roy Md. T. M. Siddiqui Mr. N. Chatterjee Mr. Tanoy Chakraborty Mr. Saptak Sanyal … for the respondents Mr. Shiv Shankar Banerjee Mr. Tapan Bhanja … for the CGST Authorities
Learned counsel appearing for the petitioners submits that the petitioners have decided to avail the Waiver Scheme introduced by the GST authority for settlement of the arrear demand and prays leave to withdraw this application. Leave is granted. A Letter issued by the petitioners is handed up to this Court. Let the letter be kept with the record. As the petitioners do not wish to proceed with this application, the writ petition being WPA 13795 of 2024 is dismissed as withdrawn. Interim order, if any, shall stand vacated. 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.