Rytham Agrawal vs. State Of Odisha

WP(C)/21373/2026HC OrissaGSTCNR ODHC01050580202621 August 2026Bench: MR. JUSTICE MANASH RANJAN PATHAK,MR. JUSTICE MURAHARI SRI RAMAN2 pages

AI SummaryDismissed

Held

The Court allowed the petitioner to withdraw the writ petition. The petitioner was granted liberty to pursue remedies available under the GST Act and Rules.

Facts

The petitioner challenged a final order passed under Section 73 of the CGST/OGST Act, 2017, which raised a demand of Rs. 23,11,248/- for the tax period April 2020 to March 2021.

Key Issues

The primary issue was the challenge to the demand raised under Section 73 of the GST Act. However, the petitioner chose to withdraw the petition.

Sections Cited

Section 73

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.21373 of 2026 [CNR No. ODHC010505802026] Rytham Agrawal …. Petitioner Represented By- Mr. Subham Agrawal, Advocate -versus- State of Odisha and others …. Opp. Parties Represented By- Mr. Partha Sarathi Nayak, Additional Government Advocate (for opposite party No.1) Mr. Avinash Kedia, Junior Standing Counsel (for opposite party No.2 to 5) CORAM: THE HON'BLE MR. JUSTICE MANASH RANJAN PATHAK AND THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No.

ORDER 21.08.2026 (Hybrid mode)

01.1.

This writ petition has been filed by the petitioner challenging the final order dated 31.12.2024 passed under Section 73 of the Central Goods and Services Tax Act, 2017/the Odisha Goods and Services Tax Act, 2017, whereby opposite party No.4, Deputy Commissioner, CT & GST, CT & GST Circle, Nuapada, raised a demand to the tune of Rs.23,11,248/- (rupees twenty three lakhs eleven thousand two hundred forty eight) from the petitioner pertaining to the tax periods from 1st April, 2020 to 31st March, 2021. Pag

The judgment continues below.

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Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.