M/S.Zelus Corporation,Cuttack vs. Commissioner Of Sales Tax,CT And GST,Odisha

Facts

The petitioner, M/s. Zelus Corporation, Cuttack, filed a writ petition before the High Court of Orissa at Cuttack. The respondents were the Commissioner of Sales Tax, CT and GST, Odisha, and another authority. The specific order or action under challenge, the tax period(s), and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is also not detailed. The matter came before the Court for an order.

Held

The Court granted the petitioner's request to withdraw the writ petition. The Court held that the petitioner should be allowed to withdraw the present writ petition with liberty to file an appeal as provided in law. The Court further directed that if an appeal is filed by April 3, 2023, accompanied by an application for condonation of delay citing the pendency of the writ petition as the reason for delay, the Appellate Authority shall consider it expeditiously and in accordance with law. The Court explicitly clarified that it had not expressed any view on the merits of the matter. Original annexures were to be returned upon substitution with attested photocopies.

Key Issues

1. Whether the petitioner should be granted leave to withdraw the writ petition with liberty to file an appeal as provided in law? The petitioner argued for withdrawal with liberty to pursue the statutory appellate remedy. The revenue or state did not record any specific argument against this request. The Court had to decide if the petitioner's request for withdrawal and liberty to appeal was legally permissible and appropriate in the given circumstances.