M/S Daroga Pradhan vs. The Commnr. Of CT And GST, Odisha
Facts
The petitioner, M/s. Daroga Pradhan, filed a writ petition before the High Court of Orissa at Cuttack. The respondents were the Commissioner of CT & GST, Odisha, and others. The specific tax period and the order or action under challenge are not detailed in the provided text. The procedural history is limited to the filing of the writ petition and its subsequent withdrawal. No amount in dispute is mentioned.
Held
The Court held that the writ petition was to be disposed of as withdrawn, based on the petitioner's prayer. There were no substantive legal issues decided, and therefore, no ratio decidendi for future cases was established. The operative direction was to dispose of the writ petition as withdrawn. No issues were left undecided as the matter was resolved by the withdrawal.
Key Issues
The Court was not required to decide any substantive issues of law or fact. The sole matter before the Court was the petitioner's request to withdraw the writ petition. The petitioner's argument was that they wished to withdraw the petition. The revenue or State did not present any arguments as the matter was disposed of on the petitioner's request for withdrawal.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER
2021
1. This matter is taken up through video conferencing mode by a separate notice.
Learned counsel for the Petitioner prays for withdrawal of the writ petition.
The writ petition is disposed of as withdrawn.
As the restrictions due to resurgence of COVID-19 situation are continuing, learned counsel for the parties may utilize a printout of the order available in the High Court’s website, at par with certified copy, subject to attestation by the concerned advocate, in the manner prescribed vide Court’s Notice
No.4587, dated 25th March, 2020 as modified by Court’s Notice No.4798,
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.