Mohammad Ilyas vs. The Assistant Commissioner Of Revenue And Ors.
Original PDF →Facts
The petitioner, Mohammad Ilyas, filed a writ petition before the High Court challenging an action or order by the Assistant Commissioner of Revenue, State Tax, Raiganj Charge. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history indicates that an interim order was passed by the Court on May 2, 2023, and subsequently extended until the disposal of the writ petition. The petitioner subsequently expressed interest in availing 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 Kolkata Gazette notification dated January 10, 2025. Consequently, the petitioner sought leave to withdraw the petition.
Held
The Court considered the submissions made by both parties. The petitioner expressed a desire to withdraw the writ petition to avail 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. The respondents did not object to this request. Therefore, the Court allowed the withdrawal of the writ petition. The interim order previously passed by the Court on May 2, 2023, and extended until the disposal of the petition, was accordingly vacated. The judgment does not provide any specific reasoning beyond the agreement of the parties and the petitioner's stated intention, nor does it delve into the merits of Section 128(A) itself.
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, by the West Bengal Goods and Services (Amendment) Act, 2024. The petitioner argued that they are interested in availing the benefit of the newly inserted Section 128(A) of the West Bengal Goods and Services Tax Act, 2017, and therefore sought leave to withdraw the present writ petition. The respondents, represented by Mr. Sanyal, did not oppose the petitioner's prayer for withdrawal.
Sections Cited
Section 128(A)
AI-generated summary — verify with the full judgment below
27.03.2025 Court No.05. (Pritam) WPA 7757 of 2023
Mohammad Ilyas -Vs.- The Assistant Commissioner of Revenue, State Tax, Raiganj Charge & Ors.
Mr. Himangshu Kumar Ray,
Mr. Subhasis Podder,
Ms. Shiwani Shaw,
Mr. Piyas Chowdhury.
...for the petitioner.
Mr. Anirban Ray,
Mr. T. M. Siddiqui,
Mr. Tanoy Chakraborty,
Mr. S. Sanyal.
...for the State.
Mr. Ray, learned advocate appearing on behalf of the petitioner submits that the petitioner is interested to take the benefit of insertion of Section 128(A) in the West Bengal Goods and Services Tax Act 2017 introduced by the West Bengal Goods and Services (Amendment) Act, 2024 vide the Notification in the Kolkata Gazette dated January 10, 2025 and having regard thereto seeks leave to withdraw the petition.
Mr. Sanyal, learned advocate appearing for the respondents does not oppose such prayer.
Considering the above submissions, the instant writ petition is dismissed as withdrawn.
The interim order passed by this court on May 2, 2023, which was subsequently extended till disposal of the writ petition, stands vacated.
(Raja Basu Chowdhury, J.)
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.