M/S INDIA Sales Service vs. State Of West Bengal And Ors.

Facts

The petitioner, M/s. India Sales Service, filed a writ petition (WPA 27247 of 2023) before the High Court at Calcutta. The petitioner sought permission to withdraw the writ petition. The reason for withdrawal was to avail the benefits of Section 128A of the West Bengal Goods and Services Tax Act, 2017. This section was inserted by a notification dated January 10, 2025. The State of West Bengal and other respondents were represented by their learned advocates. The Court heard the arguments from both sides regarding the withdrawal application.

Held

The Court held that the petitioner should be granted leave to withdraw the writ petition. The reasoning is straightforward: the petitioner explicitly sought permission to withdraw the case in order to avail the benefits of Section 128A of the West Bengal Goods and Services Tax Act, 2017, which was recently inserted. Since the petitioner's request was clear and the State's advocates were heard, the Court acceded to the petitioner's request. The ratio decidendi is that a party can withdraw a writ petition if they wish to pursue alternative remedies or statutory benefits, especially when a new provision has been introduced that might be more advantageous. The operative direction was to dismiss the writ petition as withdrawn. No issues were left undecided.

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 contention: The petitioner argued that they should be permitted to withdraw the writ petition. This withdrawal is sought to take advantage of the newly inserted Section 128A of the West Bengal Goods and Services Tax Act, 2017, which was notified on January 10, 2025. The petitioner's intention is to pursue remedies or benefits available under this new provision. Revenue/State's contention: The judgment records that the learned advocates for the State were heard. However, it does not explicitly detail their arguments or contentions regarding the petitioner's request for withdrawal. The State's presence and representation indicate their awareness and participation in the proceedings concerning the withdrawal.