M/S Trijal Enterprise PVT. Lt.D. vs. Commnr. Of CT And GST, Cuttack

Facts

The petitioner, M/s. Trijal Enterprise Pvt. Ltd., filed a writ petition before the High Court of Orissa at Cuttack. The Opposite Parties were the Commissioner of CT & GST, Cuttack, and others. The petitioner sought to withdraw the writ petition. The impugned demand, which was the subject of the writ petition, is not detailed in terms of amount or specific tax period. The procedural history leading to the writ petition is not elaborated.

Held

The Court granted the petitioner's request to withdraw the writ petition. The petitioner was granted liberty to file an appeal against the impugned demand before the Appellate Authority. The Court directed that if such 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 the delay, the Appellate Authority shall consider it in accordance with law. The Court explicitly stated that it had not expressed any view on the merits of the case. The writ petition was disposed of as withdrawn with the liberty granted.

Key Issues

1. Whether the petitioner should be granted leave to withdraw the writ petition with liberty to challenge the impugned demand by way of an appeal as provided in law? Petitioner's Argument: The petitioner sought to withdraw the writ petition to pursue an appeal against the impugned demand. Revenue's Argument: No specific argument is recorded for the revenue or state in the provided judgment excerpt. The court's order suggests a procedural path for the petitioner rather than a contest on merits.