M/S Akshaya Kumar Mohanty Construction PVT. LTD. vs. CT And GST Officer,Puri
Held
The Court allowed the petitioner's request to withdraw the writ petition. The Court granted the petitioner liberty to file an appeal against the original assessment and the consequent demand order dated 21st October, 2020, before the appropriate appellate authority. The Court directed that if the appeal is filed not later than 1st November, 2021, and is accompanied by an application for condonation of delay, the appellate authority shall consider the explanation offered by the petitioner for the delay, attributing it to the pendency of the present writ petition. The petitioner was also permitted to seek appropriate interim orders in the appeal. The Court explicitly stated that it had not expressed any view on the question of merit or limitation concerning the case.
Facts
The petitioner, M/s. Akshaya Kumar Mohanty Construction Pvt. Ltd., filed a writ petition before the High Court of Orissa at Cuttack. The petition challenged an original assessment and a consequent demand order dated 21st October, 2020, passed by the CT & GST Officer, Puri Circle, Puri. The petitioner sought leave to withdraw the writ petition to file an appeal against the said order before the appropriate appellate authority. The petitioner requested liberty to file the appeal, and for the appellate authority to consider the pendency of the writ petition as a reason for any delay in filing the appeal.
Key Issues
1. Whether the petitioner should be granted leave to withdraw the writ petition with liberty to file an appeal against the original assessment and consequent demand order dated 21st October, 2020. Petitioner's Argument: The petitioner sought to withdraw the writ petition to pursue the statutory remedy of appeal against the demand order. They requested that the appellate authority consider the pendency of the writ petition as a valid explanation for any delay in filing the appeal. Revenue's Argument: The judgment does not record any specific arguments from the revenue or state. However, the court's order implies that the revenue did not object to the withdrawal of the petition with the liberty sought by the petitioner.
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Cause title — parties, addresses and appearances
ORDER Order No. 30.09.2021 01. 1. Counsel for the Petitioner seeks leave to withdraw this petition with liberty to file appeal against the original assessment and the consequent demand order dated 21st October, 2020 in accordance with law. If such appeal is filed not later than 1st November, 2021 accompanied by an application for condonation of delay, any explanation offered by the Petitioner for delay in filing the appeal on account of pendency of the present petition will be considered by the appellate authority in accordance with law. It will also be open to the Appellant to seek appropriate interim orders in the appeal in accordance with law. The
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