M/S. Shagun Plywood vs. Central Board Of Indirect Taxes And Customs
Facts
The petitioner, M/s. Shagun Plywood, filed a writ petition before the High Court of Orissa at Cuttack. The petition challenged an intimation dated 15th March, 2021, issued by the revenue authorities. The petitioner sought leave to withdraw the writ petition. The petitioner's counsel requested permission to withdraw the petition with the liberty to first file a response to the impugned intimation and thereafter exhaust other available remedies. The Opposite Parties were the Central Board of Indirect Taxes and Customs and others.
Held
The Court granted the petitioner's request to withdraw the writ petition. The Court allowed the petitioner to withdraw the writ petition with the liberty to first file a response to the impugned intimation dated 15th March, 2021. Furthermore, the petitioner was granted the liberty to exhaust all other remedies available in accordance with the law after filing the response. The Court did not delve into the merits of the intimation or the underlying GST dispute. The operative direction was to dismiss the petition as withdrawn with the specified liberty.
Key Issues
1. Whether the petitioner should be granted leave to withdraw the writ petition with liberty to file a response to the impugned intimation and pursue other remedies? Petitioner's Contention: The petitioner sought to withdraw the writ petition, requesting liberty to first file a response to the intimation dated 15th March, 2021, and subsequently exhaust all other legal remedies available. Revenue's Contention: The judgment does not record any specific contention from the revenue or the Opposite Parties regarding the withdrawal of the petition or the liberty sought by the petitioner.
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Cause title — parties, addresses and appearances
ORDER 06.04.2021
Order No.
1. This matter is taken up by video conferencing mode.
Counsel for the Petitioner seeks leave to withdraw the writ petition with liberty to first file his response to the impugned intimation dated 15th March, 2021 and thereafter exhaust all other remedies available to the Petitioner in accordance with law.
Accordingly, the writ petition is dismissed as withdrawn with the liberty as prayer for.
As the restrictions due to the COVID-19 situation are continuing, learned counsel for the parties may utilize a soft copy of this order available in the High Court’s website or print out
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