M/S. Strescon Industries LTD. And Anr. vs. The Deputy Commissioner, State Tax, Bowbazar Charge And Ors.
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The petitioners, M/s Strescon Industries Limited & Anr., filed a writ petition before the Calcutta High Court. They sought to withdraw the petition, expressing their intention to avail the benefit of Section 128A of the Central/West Bengal Goods and Services Tax Act, 2017. The State, represented by its advocates, appeared before the Court. The Court noted the petitioners' desire to withdraw the petition to utilize the provisions of Section 128A.
Held
The Court held that the petitioners are interested in withdrawing the writ petition to avail the benefit of Section 128A of the Central/West Bengal Goods and Services Tax Act, 2017. The Court allowed the withdrawal. The reasoning was based on the petitioners' stated intention and the absence of any objection from the State. The operative direction was to dismiss the writ petition as withdrawn. No issues were expressly left undecided.
Key Issues
1. Whether the petitioners are 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 petitioners argued that they are interested in availing the benefit of the newly inserted Section 128A of the said Act and therefore seek leave to withdraw the instant writ petition. The State did not present any arguments against the withdrawal, but rather noted the petitioners' intention and appeared before the Court.
Sections Cited
Section 128A
AI-generated summary — verify with the full judgment below
12 23.04.2025 sb Ct 5
IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURI ICTION APPELLATE SIDE
WPA 2024 of 2025 With CAN 1of 2025
M/s Strescon Industries Limited & Anr. Versus The Deputy Commissioner of State Tax, Bowbazar Charge & Ors.
Mr. Shobhantanu Bhattacharyya
Mr. Siddhartha Dasgupta
… For the petitioners.
Mr. Anirban Ray, GP
Md. T. M. Siddiqui AGP
Mr. Tanoy Chakraborty
Ms. Sumita Shaw
Mr. Saptak Sanyal
… For the State.
Affidavit of service filed in Court today is taken on record.
Learned advocate representing the petitioners would submit that having regard to the insertion of Section 128A in the Central/West Bengal Goods and Services Tax Act, 2017(hereinafter referred to as the “said Act”), the petitioners are interested to avail the benefit thereof and as such seek leave to withdraw the instant writ petition.
Mr. Chakraborty, learned advocate enters appearance on behalf of the State.
Having heard the learned advocates appearing for the
2 respective parties and noting that the petitioners are interested to withdraw the instant writ petition to avail the benefit of Section 128A of the said Act, let the same be dismissed as withdrawn.
The writ petition along with the connected application, being CAN 1 of 2025 accordingly stands disposed of. (Raja Basu Chowdhury, J.)
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.