Adak Electricals Private Limited vs. State Of West Bengal And Ors.

Facts

The petitioner, Adak Electricals Private Limited, filed a writ petition (WPA 12589 of 2023) before the Calcutta High Court. The petitioner sought leave to withdraw this writ petition. The reason for withdrawal was to avail the benefit of Section 128A of the West Bengal Goods and Services Tax Act, 2017, which was inserted by a notification dated January 10, 2025. The State of West Bengal and its authorities were the respondents. The application for leave to withdraw was registered as CAN 1 of 2025. The Court heard the learned advocates for both parties.

Held

The Court granted the petitioner's application (CAN 1 of 2025) for leave to withdraw the writ petition (WPA 12589 of 2023). The Court's decision was based on the petitioner's explicit request to withdraw the writ petition in order to avail the benefits provided under Section 128A of the West Bengal Goods and Services Tax Act, 2017, which had been recently inserted. The reasoning was that since the petitioner sought to withdraw the petition, it should be dismissed as withdrawn. The Court did not delve into the merits of the original writ petition or the applicability of Section 128A, as the primary concern was the petitioner's request for withdrawal. The operative direction was to dismiss the writ petition as withdrawn and allow the application for leave to withdraw.

Key Issues

1. Whether the petitioner should be granted leave to withdraw the writ petition to avail the benefit of Section 128A of the West Bengal Goods and Services Tax Act, 2017? Petitioner's Argument: The petitioner argued that they wished to withdraw the writ petition to take advantage of the newly inserted Section 128A of the West Bengal Goods and Services Tax Act, 2017. This suggests the petitioner believed this provision offered a more suitable remedy or opportunity for resolution than continuing with the writ proceedings. Revenue's Argument: The judgment records that the learned advocates appearing for the respective parties were heard. No specific argument from the State's side regarding the grant of leave to withdraw is recorded.