M/S Bayer Crop Science LTD. vs. Union Of INDIA

WP(C)/25171/2021HC OrissaGSTCNR ODHC01054230202124 August 2021Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE B. P. ROUTRAY2 pages
AI SummaryRemanded

Facts

The petitioner, M/s. Bayer Crop Science Limited, filed a writ petition before the High Court of Orissa at Cuttack. The petition challenged an unspecified order or action by an unspecified authority. The procedural history indicates that the matter was taken up through video conferencing. The petitioner's counsel sought leave to withdraw the writ petition with liberty to file an appeal as provided under the law. The court was asked to consider an application for condonation of delay if an appeal was filed by September 20, 2021, explaining the delay due to the pendency of the writ petition.

Held

The Court allowed the petitioner to withdraw the writ petition. The petitioner was granted liberty to file an appeal as provided under the law, provided it was filed not later than September 20, 2021. If an appeal was filed within this timeframe, along with an application for condonation of delay, such application was to be considered on its merits by the appellate authority, taking into account the delay caused by the pendency of the writ petition. The Court explicitly stated that it had not expressed any opinion on the merits of the case or the question of limitation. It was also clarified that the petitioner could seek appropriate interim relief before the appellate authority. The writ petition was disposed of as withdrawn on these terms.

Key Issues

1. Whether the petitioner should be granted leave to withdraw the writ petition with liberty to file an appeal, and if so, under what conditions regarding the condonation of delay. The petitioner argued for withdrawal to pursue the statutory remedy of appeal. The revenue or state did not record any specific arguments against this request. The court had to decide on the appropriateness of allowing withdrawal and the terms for filing the subsequent appeal, particularly concerning the delay caused by the writ petition's pendency. The court also needed to consider the petitioner's right to seek interim relief before the appellate authority.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.25171 of 2021 M/s. Bayer Crop Science Limited …. Petitioner Mr.B.P. Mohanty, Advocate -versus- Union of India and others …. Opp. Parties Mr.P.K. Parhi, ASGI Mr. Sunil Mishra, ASC, CT & GST CORAM: THE CHIEF JUSTICE JUSTICE B.P. ROUTRAY Order No.

ORDER

24.08.

2021

02.

1. This matter is taken up through video conferencing mode.

2.

Learned counsel for the Petitioner seeks leave to withdraw the writ petition with liberty to file an appeal as provided under law. If such an appeal is filed not later than 20th September, 2021 along with an application for condonation of delay explaining the delay on account of pendency in the present petition, such application be considered on its merits by the appellate authority in accordance with law. This Court clarifies that it has not expressed any opinion on merits or on the question of limitation. It will be open to the Petitioner to seek appropriate interim relief before the appellate authority in

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Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.