M/S Hindustan Builders, Bbsr vs. The Commissioner, CT And GST, Cuttack

Facts

The petitioner, Hindustan Builders, filed a writ petition before the High Court of Orissa at Cuttack challenging an order or action by the Commissioner, CT & GST, Odisha, and another authority. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is also not detailed. However, during the pendency of the writ petition, the petitioner filed a memo stating that they have already deposited the demand amount.

Held

The Court held that in view of the petitioner's submission that the demand amount has already been deposited, the writ petition stands disposed of as withdrawn. The reasoning is based on the petitioner's voluntary action of satisfying the demand, rendering the challenge before the High Court moot. The ratio decidendi is that a writ petition can be withdrawn by the petitioner if the underlying dispute has been resolved by the petitioner's own actions, such as depositing the disputed amount. No specific operative directions were issued beyond permitting the withdrawal.

Key Issues

1. Whether the petitioner, having deposited the demand amount, should be permitted to withdraw the writ petition. The petitioner argued that since the demand has been satisfied by deposit, the writ petition has become infructuous and should be allowed to be withdrawn. The revenue or State did not record any specific argument in this regard, but implicitly accepted the petitioner's submission by not opposing the withdrawal.