Judgment · High Court
Case at a glance
Outcome
Withdrawn
stands dismissed as withdrawn
Provisions considered
Key paragraphs
- Para 44. With the aforesaid observations, the writ petition stands dismissed as withdrawn.
Judgment
Mr. J. P. Khaitan .. Sr. Advocate Mr. Rahul Tangri Mr. Dhiraj Lakhotia Ms. Radhika Agarwal Ms. Meghna Joshi Ms. Khushi Kundu … … for the petitioners Mr. Pretom Das Ms. Rima Sarkar … … for the State
Learned Senior Advocate appearing on behalf of the petitioners seeks leave to withdraw the present writ petition, with liberty to avail of the appropriate statutory remedy before the appellate authority under Section 107 of the West Bengal Goods and Services Tax Act, 2017.
In view of the submissions, the present writ petition is dismissed as withdrawn, with liberty to the petitioner to avail of the statutory remedy available to him under Section 107 of the West Bengal Goods and Services Tax Act, 2017. If such remedy is availed, the Appellate Authority is expected to consider and dispose of the same as expeditiously as possible, in accordance with law.
It is made clear that this Court has not gone into the merits of the matter and has not expressed any opinion in this regard. 2
Operative part
With the aforesaid observations, the writ petition stands dismissed as withdrawn.
There shall be no order as to costs. (Gaurang Kanth, J.)
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: stands dismissed as withdrawn
Which statutory provisions did this judgment involve?
West Bengal Goods and Services Tax Act, 2017 — s. 107.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.