Speed Auto Service Private Limited vs. Deputy Commissioner Of Revenue, State Tax, Ballygunge Charge And Ors.

Facts

The petitioner, M/s. Speed Auto Service Private Limited, filed a writ petition (WPA 11168 of 2025) before the High Court. The respondent was the Deputy Commissioner of Revenue, State Tax & Ors. The petitioner's advocate, on instruction, submitted that the petitioner no longer wished to proceed with the writ petition. This decision was based on the petitioner's intention to file an appeal before the GST Tribunal, Kolkata, against the first appellate order. A letter dated 16.5.2026 from the petitioner to their advocate confirming this decision was furnished to the Court and taken on record.

Held

The Court held that in view of the submission made by the petitioner's advocate and the contents of the letter dated 16.5.2026, the writ petition was dismissed as not pressed. The reasoning was straightforward: the petitioner, through their counsel, explicitly stated their decision not to proceed with the writ petition and instead opt for an appeal before the GST Tribunal. The Court accepted this submission and granted the petitioner's request for dismissal. The operative direction was the dismissal of the writ petition. No specific GST provisions were discussed as the matter was decided on procedural grounds of withdrawal.

Key Issues

The primary issue before the Court was whether the writ petition should be dismissed as not pressed, given the petitioner's stated intention to pursue an appeal before the GST Tribunal. The Court had to consider the implications of the petitioner's voluntary withdrawal of the writ petition. The petitioner's side argued that they wished to withdraw the petition to file an appeal before the GST Tribunal. The revenue or State's arguments are not recorded in the judgment.