Trineas Commerce PVT. LTD vs. The State Of West Bengal And Ors.

Facts

The petitioner, Trineas Commerce Pvt. Ltd., filed a writ petition before the High Court at Calcutta. The petitioner sought to withdraw the writ petition to avail the benefit of Section 128A of the Central/West Bengal Goods and Services Tax Act, 2017. This section was inserted by a notification dated January 10, 2025. The State, represented by the learned Additional Government Pleader, did not raise any objection to the withdrawal. The specific tax period and the nature of the dispute leading to the writ petition are not recorded in the judgment.

Held

The Court held that the petitioner is permitted to withdraw the writ petition. The reasoning is based on the absence of any objection from the State. The Court acknowledged the petitioner's stated intention to avail the benefit of Section 128A of the Central/West Bengal Goods and Services Tax Act, 2017, which was inserted by a notification dated January 10, 2025. The ratio decidendi is that a writ petition can be dismissed as withdrawn if the respondent does not object, especially when the petitioner seeks to pursue a statutory benefit. The operative direction is that the writ petition is dismissed as withdrawn.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition to avail the benefit of Section 128A of the Central/West Bengal Goods and Services Tax Act, 2017? The petitioner argued that they wish to withdraw the petition to take advantage of the newly inserted Section 128A. The State did not raise any objection to this request. The Court had to decide if the withdrawal, for the stated purpose, was permissible. The core issue revolves around the procedural right of a petitioner to withdraw a case to pursue an alternative remedy or benefit provided by a subsequent legislative amendment.