M/S. Kamdhenu Udyog (P) LTD. vs. The Union Of INDIA And Ors.

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WPA/25918/2024HC CalcuttaGSTCNR WBCHCA051190202431 January 2025Bench: HON'BLE JUSTICE RAJARSHI BHARADWAJ1 pages
AI SummaryDismissed

Facts

The petitioner, M/s. Kamdhenu Udyog (P) Ltd., filed a writ petition (WPA 25918 of 2024) before the High Court. The respondents included the Union of India and other CGST authorities, as well as the State. The petitioner's counsel, Mr. Sandip Choraria, informed the Court that the petitioner wished to withdraw the application. A letter from the petitioner was submitted to the Court, which was taken on record. The Court noted that the petitioner did not wish to proceed with the application.

Held

The Court held that since the petitioner explicitly prayed for leave to withdraw the application and did not wish to proceed with the writ petition, the application should be dismissed as withdrawn. The Court reasoned that it is within the rights of a petitioner to withdraw their case if they no longer wish to pursue it. Consequently, the writ petition WPA 25918 of 2024 was dismissed as withdrawn. Any interim order that might have been in place was also vacated. The Court directed all parties to act on the server copy of the order.

Key Issues

The primary issue before the Court was whether the petitioner's request to withdraw the writ petition should be granted. The Court had to decide on the procedural consequence of the petitioner's decision not to pursue the case. The petitioner, through their counsel, argued for the withdrawal of the application. The State and CGST authorities were represented but no specific arguments were recorded on their behalf regarding the withdrawal request itself, other than their presence and representation.

AI-generated summary — verify with the full judgment below

11 SM 31.01.2025

WPA 25918 of 2024

M/s. Kamdhenu Udyog (P) Ltd. Vs. The Union of India & Ors.

Mr. Sandip Choraria Mr. Rishav Manna … for the petitioner Md. T. M. Siddiqui Mr. Tanoy Chakraborty Ms. S. Shaw Mr. S. Sanyal … for the state Mr. Shiv Shankar Banerjee Mr. Anurag Roy … for the CGST Authorities

Learned Counsel appearing for the petitioner prays leave to withdraw this application. 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petitioner does not wish to proceed with this application, the writ petition being WPA 25918 of 2024 is dismissed as withdrawn.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.