M/S Budhu Sha And Company And ORS v. State Of West Bengal And ORS

18.06.2025

IN THE HIGH COURT AT CALCUTTA

Sl. No.20 CIRCUIT BENCH AT JALPAIGURI akd W. P. A. 1239 of 2025 [M/s. Budhu Sha & Company & Ors. -Vs- State of West Bengal & Ors.] 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

1. 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.

2. In view of the submissions, the present writ petition is dismissed as withdrawn, with liberty to the petitioner to avail of the statutory remedy available to him under Section 107 of the West Bengal Goods and Services Tax Act, 2017.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.

3.

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.

4.

With the aforesaid observations, the writ petition stands dismissed as withdrawn.

5.

There shall be no order as to costs.

(Gaurang Kanth, J.)