M/S. Cosyn Limited v. Senior Joint Commissioner Of Revenue And ORS.

23.05.2025 sb Ct 5

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION APPELLATE SIDE WPA 9117 of 2023 M/s. Cosyn Limited

Versus

Senior Joint Commissioner of Revenue, Dharmatala Circle & Ors.

Ms. Anupa Banerjee ... For the petitioner.

Mr. Anirban Ray, GP Md. T. M. Siddiqui, AGP Mr. Nilotpal Chatterjee Mr. Tanoy Chakraborty Mr. Saptak Sanyal ... For the State.

1. Ms. Banerjee, learned advocate representing the petitioner by placing before this Court the letter dated 21st May, 2025 would submit that since the petitioner is interested to avail the benefit of the waiver scheme introduced under Section 128A of the CGST/WBGST Act, 2017, the petitioner does not wish to proceed with the writ petition.

2. Such prayer is not opposed by Mr. Sanyal, learned advocate representing the respondents.

3. Having regard thereto, the writ petition is dismissed as withdrawn.

4. The interim order passed on 12th June, 2023, which was also extended from time to time stands vacated.

5. The petitioner shall be entitled to the benefit of the

deposit made in terms of the aforesaid order dated 12th June, 2023.

6. The letter dated 21st May, 2025 as placed before this Court is kept with the record.

(Raja Basu Chowdhury, J.)