M/S. Gourav Construction vs. The Commnr. Of Commercial Taxes(C.T.) And GST

Facts

The petitioner, M/s. Gourav Construction, filed a writ petition before the High Court of Orissa at Cuttack. The respondents were the Commissioner of Commercial Taxes (C.T.) and GST and others. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is not detailed, other than the fact that the petitioner approached the High Court. The impugned order, which is the subject of the writ petition, is not specified by its date or the authority that passed it.

Held

The Court allowed the petitioner's request to withdraw the writ petition. The petitioner was granted liberty to file an appeal before the appropriate Appellate Forum, accompanied by an application for condonation of delay. The Court directed that if such an appeal and application were filed by August 6, 2021, with an explanation for the delay attributable to the pendency of the writ petition, the Appellate Forum would consider the application on its merits. The Court explicitly stated that it had not expressed any opinion on the merits of the case or the question of delay. The original impugned order was to be returned to the petitioner, substituted with an attested photocopy.

Key Issues

1. Whether the petitioner should be granted liberty to withdraw the writ petition to file an appeal before the Appellate Forum, along with an application for condonation of delay. The petitioner argued for this liberty, citing the pendency of the writ petition as the reason for the delay. The revenue or State did not record any specific arguments on this point, but the Court considered the request. The Court did not express any opinion on the merits of the case or the question of delay.