M/S.Ardee Hi-Tech PVT LTD,Vishakhapatnam vs. Asst Commissioner Of Commercial Taxes,Angul

Held

The Court held that the petitioner's request to withdraw the writ petition should be granted. The Court allowed the petitioner to approach the appellate authority, provided the appeal was filed not later than February 13, 2023. The Court further directed that the appeal should be accompanied by an application for condonation of delay, explaining the delay due to the pendency of the writ petition. The Appellate Authority was instructed to consider this application on its merits. The Court explicitly stated that it had not expressed any opinion on the merits of the case. The original Annexure-3 was to be returned upon substitution with an attested photocopy. The writ petition was disposed of as withdrawn.

Facts

The petitioner, M/s. Ardee Hi-Tech Pvt. Ltd., filed a writ petition before the High Court of Orissa at Cuttack challenging an order or action by the Assistant Commissioner of Commercial Taxes, Angul Circle, Angul. The specific 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 High Court for consideration.

Key Issues

The primary issue before the Court was whether to allow the petitioner's request to withdraw the writ petition. The petitioner sought leave to withdraw the writ petition with the liberty to approach the appellate authority. The Court had to decide whether to grant this liberty and under what conditions. The petitioner's argument was that they wished to pursue their remedies before the appellate authority. The revenue or State's argument is not recorded in the judgment; it is silent on their contentions.