M/S. G.C. Sen And Co And Ors vs. Assistant Commissioner Of State Tax, Lyons Range Charge And Ors

Facts

The petitioners, M/s. G. C. Sen & Co. & Ors., filed a writ petition (WPA 5403 of 2024) before the High Court against the Assistant Commissioner of State Tax, Lyons Range Charge & Ors. The petitioners submitted a letter to the Court indicating their decision to avail a Waiver Scheme introduced by the GST authority for settling arrear demands. Consequently, they prayed for leave to withdraw the application.

Held

The Court granted the petitioners' prayer for leave to withdraw the writ petition. The reasoning was based on the petitioners' explicit submission that they wished to avail the Waiver Scheme introduced by the GST authority for the settlement of arrear demands. As the petitioners no longer wished to pursue the writ petition, it was dismissed as withdrawn. The Court also noted that any interim order, if in place, would stand vacated. No specific GST provisions were discussed in relation to the merits of the case, as the matter was settled by withdrawal.

Key Issues

1. Whether the petitioners should be granted leave to withdraw their writ petition. This issue arises from the petitioners' stated intention to avail a Waiver Scheme for settling arrear demands, which would render the present writ proceedings infructuous. The petitioners argued for withdrawal based on their decision to settle the demands under the scheme. The respondents did not present any arguments against the withdrawal.