M/S. Cart Infralog Limited And Anr. vs. The Superintendent, CGST And Cx And Ors.
Original PDF →Facts
The petitioners, M/s Cart Infralog Limited and Anr., filed a writ petition before the High Court challenging proceedings initiated under Sections 73/74 of the WBGST Act, 2017, concerning the tax period 2019-2020. The petitioners presented two separate orders in original, dated 29th August 2024 and 30th August 2024, indicating that these proceedings had been dropped. The summaries of these orders were uploaded to the website on 31st August 2024. Based on these developments, the petitioners informed the Court that they no longer wished to pursue the writ petition.
Held
The Court noted the submissions made by the learned advocate for the petitioners, who presented two separate orders in original dated 29th August 2024 and 30th August 2024. These orders indicated that the proceedings initiated under Sections 73/74 of the WBGST Act, 2017, for the tax period 2019-2020, had been dropped. The summaries of these orders were uploaded on the website on 31st August 2024. Consequently, the petitioners stated they did not wish to proceed with the instant writ petition. The Court, having regard to these submissions, dismissed the writ petition as withdrawn. No specific findings were made on the merits of the original proceedings or the validity of the orders dropping them, as the petition was withdrawn.
Key Issues
1. Whether the writ petition is maintainable in light of the subsequent dropping of the proceedings under Sections 73/74 of the WBGST Act, 2017, concerning the tax period 2019-2020. The petitioners argued that since the proceedings under challenge have been dropped, as evidenced by the orders dated 29th August 2024 and 30th August 2024, and their summaries uploaded on 31st August 2024, they no longer wish to proceed with the writ petition. The CGST & CX authorities and the Union of India were represented, but no specific arguments were recorded in the judgment regarding their stance on the maintainability of the petition or the merits of the dropped proceedings.
Sections Cited
Section 73, Section 74
AI-generated summary — verify with the full judgment below
2024 Item No. AD 2 Saswata
W.P.A. 15301 of 2024 M/s Cart Infralog Limited and Anr. versus The Superintendetn CGST & CX Range III, Ballygunjge Division & Ors. Mr. Ankit Kanodia Ms. Megha Agarwal Mr. Piyush Khaitan …For the petitioners Mr. Bhaskar Prosad Banerjee Ms. A. Rajyashree …For the CGST & CX authorities Mr. Ashok Kumar Bhowmik Mr. Ayanabha Raha …For the Union of India
Mr. Kanodia, learned advocate appearing for the petitioners by placing before this Court two separate orders in original dated 29th August 2024 and 30th August 2024, submits that the proceedings initiated under Sections 73/74 of the WBGST Act, 2017 in respect of the tax period 2019-2020 has since been dropped and the summary of both the orders has been uploaded in the website on 31st August 2024. Let copies of the aforesaid orders be retained with the record. As such, he submits that the petitioners did not wish to proceed with the instant writ petition.
Mr. Banerjee, learned advocate enters appearance for the GST and Customs authorities.
Having regard to the submissions made in Court, the writ petition being WPA 15301 of 2024 is dismissed as withdrawn. (Raja Basu Chowdhury, 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.