M/S Cosyn Limited v. Joint Commissioner Of Revenue, Kolkata Gst Appellate Authority And ORS

23.05.2025 sb Ct 5

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION APPELLATE SIDE WPA 28300 of 2023 M/s. Cosyn Limited

Versus

Senior Joint Commissioner of Revenue, Kolkata GST Appellate Authority, Dharmatala Circle & Ors.

Ms. Anupa Banerjee ... For the petitioner.

Mr. Anirban Ray, GP Md. T. M. Siddiqui, AGP Mr. Tanoy Chakraborty Mr. Saptak Sanyal Mr. Debraj Sahu ... 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 Having regard thereto, the writ petition is dismissed as withdrawn.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 19th December, 2023, which was 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 19th December, 2023.

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

(Raja Basu Chowdhury, J.)