Himadri Speciality Chemical LTD. vs. The Com. Of Com. Taxes And Ors.

Facts

The petitioner, Himadri Speciality Chemical Ltd., filed a writ petition, WPA 4957 of 2023, before the High Court. The respondents included the Commissioner of Commercial Tax and other GST authorities, as well as the Union of India. The petitioner's counsel presented an email dated January 26, 2026, indicating the petitioner's intention to file an application under the Settlement of Dispute (SOD) Scheme introduced by the West Bengal Commercial Tax Department. This scheme is for the settlement of old disputes. Consequently, the petitioner sought to withdraw the writ petition.

Held

The Court noted that the petitioner, Himadri Speciality Chemical Ltd., expressed a desire to withdraw the writ petition, WPA 4957 of 2023. This desire stemmed from their intention to file an application under the Settlement of Dispute (SOD) Scheme, a scheme introduced by the West Bengal Commercial Tax Department for the resolution of existing disputes. The petitioner's counsel presented a printout of an email dated January 26, 2026, confirming this intention, which was taken on record. As the prayer for withdrawal was made, the Court ordered the writ petition to be dismissed as withdrawn. No order as to costs was made.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition in light of their intention to pursue settlement under the Settlement of Dispute (SOD) Scheme? (Mixed question of law and fact, concerning procedural rights and the applicability of the SOD Scheme). Petitioner's contention: The petitioner argued that they wish to withdraw the writ petition because they intend to avail the Settlement of Dispute (SOD) Scheme, which provides a mechanism for resolving old disputes. They submitted an email to this effect. Revenue/State's contention: The respondents, represented by their counsel, were present. No specific argument was recorded against the withdrawal of the petition.