M/S Jaysons Api Pharma vs. State Of West Bengal And Ors.

Facts

The petitioner, M/s. Jaysons API Pharma, filed a writ petition before the High Court. The petitioner expressed an interest in availing the benefits 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 published in the Kolkata Gazette on January 10, 2025. Consequently, the petitioner sought leave 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 sought to withdraw the writ petition to avail the benefits 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, and notified on January 10, 2025. The respondents did not object to this request. Accordingly, the Court allowed the withdrawal of the writ petition. The operative direction was to dismiss the writ petition as withdrawn. No specific issues regarding the interpretation or application of Section 128(A) were decided, as the petition was withdrawn before such adjudication.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition in light of the insertion of Section 128(A) of the West Bengal Goods and Services Tax Act, 2017, and the subsequent notification dated January 10, 2025, which allows for certain benefits. The petitioner argued that they wished to avail the benefits of the newly inserted Section 128(A) and therefore sought to withdraw the present writ petition. The respondents, representing the State, stated that they did not oppose the petitioner's prayer for withdrawal.