M/S Namrata Pradhan, Angul vs. Addl. CT And GST, Angul Circle

Facts

The petitioner, M/s. Namrata Pradhan, filed a writ petition before the High Court of Orissa at Cuttack. The petition was directed against the Additional CT & GST, Angul Circle, Angul, and another respondent. The specific tax period and the order or action under challenge, as well as the amount in dispute, are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed. The petitioner sought leave to withdraw the present petition.

Held

The Court allowed the petitioner's request to withdraw the writ petition. The Court granted liberty to the petitioner to file an appeal not later than April 3, 2023. The Court further directed that if such an appeal is filed with an application for condonation of delay, explaining the delay due to the pendency of the writ petition, the Appellate Authority would consider it in accordance with law. The petitioner was also permitted to raise all pleas before the appellate authority that were raised in the writ petition or were otherwise available in law. The Court explicitly clarified that it had not expressed any view on the merits of the matter. The ratio decidendi is that High Courts may permit withdrawal of writ petitions with liberty to pursue alternative remedies, including appeals, especially when the delay in filing the appeal can be attributed to the pendency of the writ petition, provided the appellate authority is directed to consider the condonation of delay application.

Key Issues

1. Whether the petitioner should be granted leave to withdraw the present writ petition with liberty to file an appeal as provided in accordance with law? The petitioner argued that they wished to withdraw the writ petition to pursue an appeal. The revenue or State did not record any specific arguments against the withdrawal. The court had to decide whether to permit the withdrawal and grant the requested liberty.