M/S Tushar Kanti Pradhan vs. Addl. CT And GST Officer, Sambalpur 1

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. This liberty was specifically for the purpose of making a pre-deposit for an appeal, and it was conditioned on the petitioner also applying for the lifting of the bank account attachment. The Court explicitly stated that it was not expressing any view on the petitioner's contentions. Furthermore, the Court directed that if the petitioner filed an appeal with an application for condonation of delay not later than November 1, 2021, the appellate authority should take into account the explanation for the delay, which was attributed to the pendency of the writ petition, in accordance with the law. The principle derived is that High Courts can permit withdrawal of writ petitions with liberty to pursue alternative remedies, including addressing procedural hurdles like pre-deposit and bank attachments, while guiding the appellate authority on considering delays caused by such proceedings.

Facts

The petitioner, M/s. Tushar Kanti Pradhan, filed a writ petition before the Orissa High Court. The petitioner sought to withdraw the petition with liberty to approach the appellate authority. This liberty was requested to allow the petitioner to make a pre-deposit for an appeal, contingent on the bank account attachment being lifted. The Opposite Parties were the Addl. CT & GST Officer, Sambalpur-1 Circle, Sambalpur, Odisha, and others. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is not detailed.

Key Issues

1. Whether the petitioner should be granted leave to withdraw the writ petition with liberty to approach the appellate authority and seek the lifting of bank account attachment for pre-deposit purposes? Petitioner's Argument: The petitioner, through their Senior Advocate, sought to withdraw the writ petition. The primary request was for liberty to approach the appellate authority. Crucially, this liberty was sought to enable the petitioner to make the necessary pre-deposit for an appeal, which would require the attachment on their bank account to be lifted. The petitioner also sought that the pendency of the writ petition be considered a valid reason for any delay in filing the appeal. Revenue/State's Argument: The judgment does not record any specific arguments made by the Opposite Parties (Revenue/State) on the petitioner's request for withdrawal and liberty. The Court's order was passed without expressing any view on the contentions of the petitioner.