Rainbow Infrastructure Private Limited And Another vs. Assistant Commissioner Of State Tax Goods And Services Tax Barrakpore Zone And Others

Facts

The petitioners, Rainbow Infrastructure Private Limited & Anr., filed a writ petition before the Calcutta High Court. The petition was against the Assistant Commissioner of State Tax, Goods and Services Tax, Barrackpore Zone & Ors. The specific tax period and the order or action under challenge are not detailed in the provided text. The procedural history leading to the High Court is also not elaborated upon, beyond the filing of the writ petition. The amount in dispute, if any, is not mentioned. The matter came before the Court on March 28, 2025.

Held

The Court held that the writ petition could be dismissed as withdrawn. The reasoning was based on the explicit submission by the petitioners' counsel that they wished to withdraw the petition. The State's lack of objection further supported this decision. The Court took on record the email communication dated March 28, 2025, which apparently conveyed the petitioners' instruction to withdraw. Consequently, any interim order that might have been in place was vacated. The ratio decidendi is that a writ petition can be dismissed as withdrawn if the petitioner so desires and the respondent has no objection.

Key Issues

The primary issue before the Court was whether the writ petition should be allowed to be withdrawn. The petitioners, through their learned advocate, submitted that they had received instructions to withdraw the writ petition as they were desirous of doing so. The State, represented by its learned advocate, did not raise any objection to the withdrawal. The Court had to decide whether to permit the withdrawal based on the parties' submissions.