Rupa And Co LTD vs. Assistant Commissioner Of Central Goods And Services Tax And Ors
Original PDF →Facts
The petitioner, Rupa & Co. Limited, filed a writ petition (WPA 10735 of 2020) before the High Court. The respondents were the Assistant Commissioner of Central Goods and Services Tax, Park Street Division, Kolkata South Commissionerate, and others. The matter was listed for hearing on 23.11.2021. The learned Advocate for the petitioner, on instructions, submitted that the petitioner wished to withdraw the writ petition.
Held
The Court considered the submission made by the learned Advocate for the petitioner. On instructions, the petitioner expressed their desire to withdraw the writ petition. Consequently, the Court allowed the withdrawal. The writ petition, WPA 10735 of 2020, was dismissed as withdrawn. Any interim order that might have been in place was also vacated. The Court did not delve into the substantive merits of the case or any specific GST provisions, as the petition was withdrawn at the outset.
Key Issues
1. Whether the writ petition, WPA 10735 of 2020, filed by Rupa & Co. Limited, should be dismissed as withdrawn, as prayed for by the petitioner. Petitioner's Contention: The petitioner, through their learned Advocate, submitted on instructions that they wished to withdraw the writ petition. Revenue/State's Contention: The judgment does not record any specific contention from the revenue or state in response to the petitioner's request for withdrawal.
AI-generated summary — verify with the full judgment below
2021 ks WPA 10735 of 2020 sl. 2 Rupa & Co. Limited Vs The Assistant Commissioner of Central Goods and Services Tax, Park Street Division, Kolkata South Commissionerate & Ors.
Mr. Rahul Dhanuka, Mr. Haresh Choudhury … For the Petitioner.
Mr. Y.J. Dastoor, Ld. ASG, Mr. Siddyartya Lahiri, Ms. M. Mazumdar … For the UOI.
Ms. Manasi Mukherjee … For the Respondent.
In this matter learned Advocate appearing for the petitioner on instructions submits that the petitioner wants to withdraw this writ petition and considering his submission, this writ petition, being WPA 10735 of 2020 is dismissed as “withdrawn”.
Interim order, if any, stands vacated. ( Md. Nizamuddin, 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.