Saheb Mandal Proprietor Of M/S. Tera Biri vs. Senior Joint Commissioner Of State Tax, And Anr.

Facts

The petitioner, Saheb Mandal, proprietor of M/s. Tera Biri, filed a writ petition (WPA/2159/2024) before the High Court. The respondents were the Senior Joint Commissioner of State Tax, Baharampur Circle, and another authority. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed. The matter was listed for hearing on 23.06.2026.

Held

The Court considered the prayer made by the learned advocate for the writ petitioner. The prayer was to withdraw the instant application with liberty to file a similar application before the GST Tribunal on the selfsame cause of action. The Court found this prayer to be acceptable. Consequently, the Court allowed the prayer for withdrawal. The writ petition was accordingly withdrawn with the liberty as prayed for by the petitioner. The Court did not decide any substantive issue related to GST law or the merits of the petitioner's case, as the petition was withdrawn at the threshold.

Key Issues

The primary issue before the Court was whether to allow the petitioner's request to withdraw the writ petition. The petitioner's counsel submitted that she intended to withdraw the instant application with liberty to file a similar application before the GST Tribunal on the same cause of action. The Court had to decide whether to grant this prayer for withdrawal with liberty to approach the GST Tribunal. No arguments were recorded from the revenue or state respondents.