M/S Rajlaxmi Agro Food Product Private Limited And Anr. vs. The Superint., CGST And Cx, Berhampore Range, Berhampore Division, Bolpur Commiss. And Ors.

Facts

The petitioners, M/s. Rajlaxmi Agro Food Product Private Limited & Anr., filed a writ petition before the High Court at Calcutta. The respondents included the Superintendent, GST & CX, Berhampore Range, and others, representing the Union of India and the State. The petitioners indicated they no longer wished to proceed with the writ petition. They also requested that the writ petition be transferred to the Appellate Tribunal, seeking four weeks to file an appeal before the GSTAT Kolkata under Section 112 of the CGST Act, 2017/WBGST Act, 2017. They further requested that the period during which the writ petition was pending be excluded for the purpose of computing limitation.

Held

The Court noted the petitioners' submission that they do not intend to proceed with the writ petition. Consequently, the Court ordered the writ petition, along with any accompanying application, to be dismissed as withdrawn. The Court also took on record the written instructions given by the petitioners to their learned advocate. Furthermore, the Court observed the petitioners' request to transfer the writ petition to the Appellate Tribunal and to grant them four weeks to prefer an appeal before the GSTAT Kolkata under Section 112 of the CGST Act, 2017/WBGST Act, 2017, with a request for exclusion of the pending period for limitation. The writ petition was disposed of with these observations. No specific finding was made on the transfer or the limitation period, other than the petition being disposed of with the observation of the request.

Key Issues

1. Whether the writ petition should be dismissed as withdrawn, given the petitioners' submission that they do not intend to proceed further. This issue turns on the petitioners' right to withdraw their case. 2. Whether the writ petition should be transferred to the Appellate Tribunal, and if so, whether the petitioners should be granted four weeks to prefer an appeal before the GSTAT Kolkata under Section 112 of the CGST Act, 2017/WBGST Act, 2017. This issue concerns the procedural avenues available to the petitioners and the applicability of limitation periods. Contentions: Petitioners: Submitted that they do not intend to proceed with the writ petition. They requested the writ petition be transferred to the Appellate Tribunal and sought four weeks to prefer an appeal before the GSTAT Kolkata under Section 112 of the CGST Act, 2017/WBGST Act, 2017. They also requested exclusion of the pending period for limitation computation. Revenue/State: No specific arguments recorded for the revenue or state in the provided text.