Hitu Pradhan vs. The Commissioner Of Commercial Taxes And GST,Cuttack

Facts

The petitioner, Hitu Pradhan, filed a writ petition before the High Court of Orissa at Cuttack. The respondents were the Commissioner of Commercial Taxes & GST, Odisha, and others. The specific tax period and the order or action under challenge are not detailed in the provided judgment. The procedural history leading to the writ petition is also not elaborated. The matter came before the Court on November 3, 2022.

Held

The High Court allowed the petitioner's request to withdraw the writ petition. The Court noted that the learned counsel for the petitioner filed a memo seeking leave to withdraw the writ petition. The memo was taken on record. Consequently, the Court disposed of the writ petition as withdrawn. No specific findings were made on any GST-related issues, as the case did not proceed to that stage. The operative direction was to dispose of the petition as withdrawn.

Key Issues

The Court was not required to decide any substantive issues of law or fact. The sole matter before the Court was the petitioner's request to withdraw the writ petition. The petitioner's counsel filed a memo seeking leave to withdraw the petition. The revenue or State's contentions are not recorded as the petition was withdrawn before any substantive arguments were presented.