M/S.Deo Ispat Alloys LTD. vs. Commissioner Of Commercial Taxes,Odisha
Facts
The petitioners, M/s. Deo Ispat Alloys Ltd. & Another, filed a writ petition before the High Court of Orissa at Cuttack. The petition was against the Commissioner of Commercial Tax & Others. The specific tax period and the order or action under challenge, as well as the authority that passed it, are not detailed in the provided text. The amount in dispute is also not mentioned. The procedural history relevant to the core dispute is not elaborated upon.
Held
The Court allowed the petitioners to withdraw the writ petition. The liberty was granted to file an appeal as provided in the statute. The appellate authority was directed to consider the application for condonation of delay, if filed by December 19, 2022, citing the pendency of the writ petition as the reason for the delay. The Court explicitly stated that it had not expressed any opinion on the merits of the case. The original Annexure-1 was to be returned, subject to substitution with an attested photocopy.
Key Issues
The primary issue before the Court was whether the petitioners should be allowed to withdraw their writ petition. The petitioners sought leave to withdraw the petition with liberty to avail the statutory remedy of appeal. The revenue or state's contentions are not recorded in the judgment. The Court had to decide on the terms and conditions under which such withdrawal and liberty to appeal would be granted, considering the pendency of the writ petition.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 14.11.2022 03. 1. Learned counsel for the Petitioner seeks leave to withdraw the petition with liberty to avail the remedy with an appeal as provided in the statute in accordance with law. If such an appeal is filed not later than 19th December, 2022 accompanied with an application for condonation of delay citing the pendency of the writ petition as the reason for delay, the appellate authority will consider the application on its merit. It is made clear that this Court has not expressed any opinion in the matter. Annexure-1 be returned subject to being substituted with the attested photocopy thereof.
The writ petition is disposed of as withdrawn with the liberty as prayed for with the above terms.
The judgment continues below.
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Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.