M/S.Hamid Garments vs. Dy.Commnr.Of Commer

Facts

The petitioner, M/s. Hamid Garments, filed a writ petition (W.P.(C) No.460 of 2015) before the High Court of Orissa at Cuttack. The respondent was the Deputy Commissioner of Sales Taxes, Cuttack-II Circle, Cuttack. The petitioner sought leave to withdraw the writ petition. The Court was asked to consider the procedural history and the potential delay in filing an appeal.

Held

The Court allowed the petitioner's request to withdraw the writ petition. The Court granted the petitioner liberty to file an appeal before the appellate authority. The Court directed that if an appeal, accompanied by an application for condonation of delay, is filed by the petitioner not later than November 1, 2021, the appellate authority shall take into account any explanation offered by the petitioner for the delay on account of the pendency of the writ petition. The Court explicitly stated that it had not expressed any opinion on the merits of the case or on the question of delay. Annexure-4 was to be returned to the petitioner upon substitution by a photocopy.

Key Issues

The primary issue before the Court was whether to grant the petitioner's request to withdraw the writ petition. The petitioner sought liberty to file an appeal before the appellate authority. The Court also needed to consider how any delay in filing the appeal, potentially caused by the pendency of the writ petition, should be treated by the appellate authority. The Court was not to express any opinion on the merits of the case or the question of delay. The petitioner argued for withdrawal with liberty to appeal. The revenue's arguments are not recorded.