M/S Salasar Services (Insurance Brokers) Private Limited vs. State Of West Bengal And Ors.

Facts

The petitioner, M/s. Salasar Services (Insurance Brokers) Private Limited, 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, and notified in the Kolkata Gazette on January 10, 2025. In light of this development, the petitioner requested permission to withdraw the writ petition. The respondents, the State of West Bengal and others, did not oppose this prayer.

Held

The Court considered the submissions made by both parties. The petitioner expressed their intention to withdraw the writ petition to avail the benefits of the newly inserted 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, and notified on January 10, 2025. The respondents did not object to this request. Consequently, the Court allowed the withdrawal of the writ petition. No specific finding on the merits of the original petition or the interpretation of Section 128(A) was made, as the matter was disposed of on the procedural ground of withdrawal.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition in light of the insertion of Section 128(A) in the West Bengal Goods and Services Tax Act, 2017, and the subsequent notification dated January 10, 2025. Petitioner's contention: The petitioner argued that the insertion of Section 128(A) and the notification provide a new avenue or benefit, making it desirable to withdraw the current writ petition to pursue remedies under the amended provision. They sought leave to withdraw the petition based on this development. Revenue's contention: The respondents, represented by learned advocates, stated that they did not oppose the petitioner's prayer for withdrawal of the writ petition.