Spaa Straw Board vs. Commnr. Of Sales Tax
Facts
The petitioner, M/s. Spaa Straw Board Industries Pvt. Ltd., filed a writ petition before the High Court of Orissa at Cuttack. The petition was directed against the Commissioner of Sales Tax and another. The specific tax period and the order or action under challenge, along with the authority that passed it, are not detailed in the provided judgment. The amount in dispute is also not mentioned. The procedural history leading to the writ petition is not elaborated.
Held
The Court granted the petitioner's request to withdraw the writ petition. The petitioner was granted liberty to file an appeal within a specified timeframe, not later than 20th September, 2021. The Court stipulated that if the appeal is filed with an application for condonation of delay, the appellate court should consider any explanation for the delay that arose due to 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. The writ petition was disposed of as withdrawn.
Key Issues
1. Whether the petitioner is entitled to withdraw the writ petition with liberty to file an appeal as provided in law. Petitioner's Contention: The petitioner sought leave to withdraw the writ petition to pursue an appeal under the relevant law. Revenue/State's Contention: The judgment does not record any specific contention from the Opposite Parties (Commissioner of Sales Tax & another) regarding the withdrawal of the petition.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 01.09.2021 Order No.
Counsel appearing for the Petitioner seeks leave to withdraw this writ petition with liberty to file an appeal as provided in law. If the appeal is filed not later than 20th September, 2021 accompanied by an application for condonation of delay, any explanation offered for the delay on account of pendency of the present petition be considered by the appellate court in accordance with law.
The Court makes it clear that it has not expressed any opinion on merit or on the question of delay.
Annexure-1 be returned to the learned counsel for the Petitioner by substituting it with an attested photostat copy thereof.
The
The judgment continues below.
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