Suraj Kumar Pattanaik And Sn Construction, Sambalpur vs. The Commnr. CT And GST, Cuttack

Held

The Court held that the petitioner should be permitted to withdraw the writ petition. The reasoning provided is that the petitioner's counsel stated that the petitioner may be permitted to withdraw the writ petition with liberty to prefer an appeal in accordance with law. Consequently, the Court disposed of the writ petition, granting the petitioner the liberty to file an appeal. No specific issues regarding GST provisions were decided, as the petition was withdrawn. The operative direction was to dispose of the writ petition with liberty to appeal.

Facts

The petitioner, Suraj Kumar Pattanaik & SN Construction, Sambalpur, filed a writ petition before the High Court of Orissa at Cuttack. The respondents were the Commissioner, CT & GST, Odisha, and another. The specific tax period, the order or action under challenge, the authority that passed it, and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is also not detailed.

Key Issues

1. Whether the petitioner should be permitted to withdraw the writ petition with liberty to prefer an appeal in accordance with law. The petitioner, through their counsel, argued for withdrawal of the writ petition to pursue an appeal. The revenue or state did not record any specific arguments in the judgment.