Gopal Samanta v. the Union of India and Ors.
Case brief
What is this about?
WPA 15423 of 2024; Gopal Samanta v. The Union of India & Ors.; writ petition dismissed as withdrawn; withdrawal of writ petition to avail GST relief; Section 16(5) CGST/WBGST Act 2017; Notification No.22/2024 dated 08.10.2024; West Bengal Notification No.45-L dated 10.01.2025; interim order vacated; Rajarshi Bharadwaj J.; decided 12.02.2025; counsel: Himangshu Kumar Ray, Subhasis Podder (petitioner); S. S. Banerjee, Aishwarya Rajyashree (respondents); Md. T. M. Siddiqui, T. Chakraborty, S. Shaw, S. Sanyal (state); Bhaskar Prosad Banerjee, Tapan Bhanja (CGST Authority).
What did the court decide?
Leave granted to withdraw the writ petition WPA 15423 of 2024 for availing Section 16(5) CGST/WBGST benefit under Notification No.22/2024 (08.10.2024) and West Bengal Notification No.45-L (10.01.2025); petition dismissed as withdrawn; interim order, if any, stood vacated.