Manpasand Agro Food Private Limited And Anr. vs. The Superintendent Of CGST And Cx, Range - Vi, Asansol - I Division And Anr
Original PDF →Facts
The petitioners, Manpasand Agro Food Private Limited and another, filed a writ petition (WPA 25695 of 2023) before the High Court against the Superintendent of CGST and CX, Range-VI, Asansol-I Division, and others. The petitioners indicated that they did not wish to proceed with the instant revisional application. They also submitted that the GST Appellate Tribunal is now functioning and sought liberty to approach the Tribunal.
Held
The Court noted the submission of the learned advocate for the petitioners that they did not wish to proceed with the instant revisional application. Consequently, the Court dismissed WPA 25695 of 2023 as withdrawn. The Court also granted the petitioners liberty to approach the GST Appellate Tribunal, acknowledging its current functioning. No specific findings were made on the merits of the case or any GST provisions, as the matter was disposed of at the petitioners' request.
Key Issues
1. Whether the petitioners should be permitted to withdraw their writ petition. Petitioner's Argument: The petitioners submitted that they did not wish to proceed with the instant revisional application and sought liberty to approach the GST Appellate Tribunal, which is now functioning. Revenue's Argument: No specific argument was recorded for the revenue or State in the judgment.
AI-generated summary — verify with the full judgment below
2026 - VI, ASANSOL - I DIVISION AND ORS.
Mr. Ankit Kanodia Mr. Jitesh Shah Ms. Megha Agarwal Ms. S. Poddar
….for the petitioners
Mr. Bhaskar Prasad Banerjee Mr. Tapan Bhanja Mr. Gourav Karmakar
….for the CGST Authority
Affidavit in opposition filed on behalf of the respondent nos. 1, 2 and 3 in Court be taken on record.
Learned advocate for the petitioners submits that the petitioners do not wish to proceed with the instant revisional application.
In such circumstances, WPA 25695 of 2023 is dismissed as withdrawn.
It is submitted by learned advocate for the petitioners that the GST Appellate Tribunal is functioning now. The petitioners seek liberty to approach the Tribunal.
2
Urgent Photostat certified copy of this order, if applied for, be given to the parties upon compliance with requisite formalities.
(Md. Shabbar Rashidi, 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.