M/S. Cart Infralog Limited And Anr. vs. The Assistant Commissioner Of CGST And Cx, Ballygunge Division And Ors.

Facts

The petitioners, M/s. Cart Infralog Limited & Anr., filed a writ petition, WPA 15304 of 2024, before the High Court. The respondents included the Assistant Commissioner of CGST & CX and others, representing the CGST, Union of India, and the State. The petition was filed challenging an unspecified order or action. An interim order was in place dated July 29, 2024. The petitioners had also deposited Rs. 5,00,000/- with the Registrar General via Challan No.1395 dated August 19, 2024. The matter came up for hearing on January 20, 2025.

Held

The Court granted the petitioners' prayer to withdraw the writ petition. Consequently, the writ petition, WPA 15304 of 2024, was dismissed as withdrawn. The interim order dated July 29, 2024, was vacated. The Court further directed that the sum of Rs. 5,00,000/- deposited by the petitioners with the Registrar General be returned to them within three months, following the proper procedure. No order as to costs was made. The Court did not decide on the merits of the original challenge that led to the filing of the writ petition, as it was withdrawn.

Key Issues

The primary issue before the Court was whether to grant the petitioners' prayer to withdraw the writ petition. The petitioners, on instruction, prayed for leave to withdraw the writ petition. The revenue authorities (CGST, Union of India, and the State) were present and represented by their respective counsel. The Court had to decide whether to permit the withdrawal and what consequential directions should be issued regarding the interim order and the deposited amount. The arguments presented were solely from the petitioners seeking withdrawal.