Prakash Chandra Pradhan vs. The Commnr., CT And GST, Odisha

Held

The Court allowed the petitioner's request to withdraw the writ petition. The Court granted liberty to the petitioner to approach the appellate authority, provided the appeal is filed not later than January 2, 2023. Crucially, the appeal must be accompanied by an application for condonation of delay, which should explain the delay caused by the pendency of the writ petition. The Court clarified that the Appellate Authority would 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 documents (Annexure-3 series) were to be returned upon substitution with attested photocopies. The writ petition was disposed of as withdrawn.

Facts

The petitioner, M/s. Prakash Chandra Pradhan, filed a writ petition before the High Court of Orissa at Cuttack. The respondents were the Commissioner of CT & GST, Odisha, and others. The specific order or action under challenge and the tax period(s) are not detailed in the provided text. The procedural history indicates that the petitioner sought to withdraw the writ petition. The Court considered the petitioner's request to approach the appellate authority.

Key Issues

1. Whether the petitioner should be granted liberty to withdraw the writ petition with permission to approach the appellate authority, and if so, under what conditions? The petitioner argued for withdrawal of the writ petition to pursue the remedies available before the appellate authority. The petitioner sought liberty to file an appeal not later than January 2, 2023, with an application for condonation of delay, attributing the delay to the pendency of the writ petition. The revenue or State's arguments are not recorded in the judgment.