Hare Krushna Mahapatra vs. Additioal CT And GST Officer

Facts

The petitioner, Hare Krushna Mahapatra, filed a writ petition before the High Court of Orissa at Cuttack challenging an order or action by the Additional CT and GST Officer and another opposite party. The specific tax period(s) and the amount in dispute, if any, are not recorded in the judgment. The procedural history leading to this writ petition is also not detailed. The matter came before the Court on September 9, 2021.

Held

The Court granted the petitioner's request to withdraw the writ petition. The Court held that the petitioner should be at liberty to seek other appropriate remedies available to him in accordance with law. Consequently, the writ petition was dismissed as withdrawn with the liberty as prayed for. No specific findings were made on the merits of the case, as the petition was withdrawn. The operative direction was to dismiss the petition as withdrawn with liberty to pursue other remedies.

Key Issues

1. Whether the petitioner should be granted leave to withdraw the writ petition with liberty to pursue other available remedies? (Question of procedure) The petitioner's counsel sought leave to withdraw the writ petition, requesting liberty to avail other appropriate remedies under the law. The revenue or State's counsel, Mr. S.S. Padhy, Additional Standing Counsel, did not record any specific arguments against this request in the judgment.