B.K. Agro Products PVT. LTD. vs. State Of West Bengal And Ors.

Facts

The petitioner, B.K. Agro Products Pvt. Ltd., filed a writ petition before the High Court. The petitioner sought to avail the benefit of Section 128(A) of the West Bengal Goods and Services Tax Act, 2017, which was introduced by the West Bengal Goods and Services (Amendment) Act, 2024, via a notification in the Kolkata Gazette dated January 10, 2025. In light of this, the petitioner requested permission to withdraw the writ petition. The respondents, the State of West Bengal and others, did not oppose this request.

Held

The Court considered the submissions made by both parties. The petitioner expressed their desire to withdraw the writ petition to avail the benefit of Section 128(A) of the West Bengal Goods and Services Tax Act, 2017, which was recently introduced. The respondents did not object to this request. Consequently, the Court allowed the withdrawal of the writ petition. The operative direction was to dismiss the writ petition as withdrawn. No specific finding on the merits of the case or the interpretation of Section 128(A) was made, as the petition was disposed of on the procedural ground of withdrawal.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition in order to avail the benefit of the newly inserted Section 128(A) of the West Bengal Goods and Services Tax Act, 2017. Petitioner's argument: The petitioner argued that they are interested in taking the benefit of Section 128(A) of the West Bengal Goods and Services Tax Act, 2017, as introduced by the West Bengal Goods and Services (Amendment) Act, 2024. Therefore, they sought leave to withdraw the petition. The petitioner relied on the insertion of Section 128(A) and the subsequent notification. Revenue's argument: The respondents, representing the State, did not oppose the petitioner's prayer for withdrawal.