Rabiraj Giri vs. State Of West Bengal And Ors.

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WPA/22345/2025HC CalcuttaGSTCNR WBCHCA044769202520 August 2026Bench: HON'BLE JUSTICE SMITA DAS DE1 pages
AI SummaryDismissed

Facts

The petitioner, Rabiraj Giri, filed a writ petition before the High Court at Calcutta challenging an order or action by the State of West Bengal and its authorities. The petitioner's learned advocate submitted a letter of withdrawal dated June 15, 2026. This letter indicated that the petitioner had arranged funds to pay outstanding Goods and Services Tax (GST) liabilities and no longer wished to pursue the writ petition. The court noted the submission and the written instruction from the petitioner.

Held

The Court held that the writ petition, along with any associated applications, should be dismissed as 'not pressed'. This decision was based on the petitioner's explicit submission, communicated through their learned advocate, that they had arranged the necessary funds to clear their outstanding GST liabilities and consequently did not intend to proceed further with the writ petition. The Court accepted this submission and directed that the written instruction from the petitioner be taken on record. No specific GST provisions were discussed or interpreted as the matter was resolved by the petitioner's withdrawal.

Key Issues

The primary issue before the Court was whether the writ petition should be dismissed as 'not pressed' in light of the petitioner's stated intention to withdraw the case. The petitioner argued that they had settled their GST liabilities and therefore did not wish to continue with the legal proceedings. The State of West Bengal and its authorities did not present any counter-arguments as the petitioner indicated a withdrawal. The Court had to decide on the appropriate course of action given the petitioner's submission and the absence of any opposition.

AI-generated summary — verify with the full judgment below

02 20.08.2026 Court No. 10 AGM In The High Court At Calcutta Constitutional Writ Juri iction Appellate Side

W.P.A. 22345 of 2025

Rabiraj Giri -versus State of West Bengal & Ors.

Mr. Gautam Guria.

…For the Petitioner.

1.

Learned advocate appearing on behalf of the petitioner places a letter of withdrawal dated 15.06.2026 from which it appears that the petitioner has already arranged the fund to pay the outstanding liabilities of GST and does not intend to proceed with the writ petition any further.

2.

In view of such submission, the writ petition along with application stand dismissed as ‘not pressed’.

3.

The written instruction dated 15.06.2026 given by the petitioner to his learned advocate be taken on record.

4.

Urgent photostat certified copy of this order be supplied to the parties, if applied for, as early as possible.

( Smita Das De, 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.