M/S.Redtech Solutions INDIA PVT.LTD. vs. CT And GST Officer,Central Circle,Cuttack

Held

The Court allowed the petitioner's request to withdraw the writ petition. The petitioner was granted liberty to approach the appellate authority against the impugned order dated 16th December, 2020, passed under Section 73 of the OGST Act. The Court clarified that it had not expressed any view on the merits of the case or the question of limitation. The petitioner was advised to file the appeal not later than 15th November, 2021, along with an application for condonation of delay. The appellate authority was directed to consider any explanation offered by the petitioner for the delay, which was attributed to the pendency of the present writ petition, in accordance with law. The ratio decidendi is that a party may be permitted to withdraw a writ petition to pursue alternative statutory remedies, with the appellate authority being directed to consider the delay sympathetically.

Facts

The petitioner, M/s. Redtech Solutions India Pvt. Ltd., filed a writ petition before the High Court of Orissa at Cuttack. The petition challenged an order dated 16th December, 2020, passed by the CT & GST Officer, Cuttack-1 Central Circle, Cuttack, under Section 73 of the OGST Act. 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, other than the fact that the petitioner is now seeking to withdraw the petition.

Key Issues

1. Whether the petitioner should be permitted to withdraw the writ petition with liberty to approach the appellate authority against the impugned order dated 16th December, 2020, passed under Section 73 of the OGST Act? Petitioner's contention: The petitioner, through their senior advocate, sought to withdraw the writ petition with liberty to file an appeal before the appellate authority. They intended to raise all issues urged in the present petition before the appellate authority. Revenue's contention: The judgment does not record any specific contention from the revenue or the opposite parties regarding the withdrawal of the petition or the liberty sought by the petitioner. The ASC, CT & GST, was present but no arguments are noted.