M/S Hindustan Coca-Cola Beverages PVT.LTD vs. The Sales Tax Officer, CT And GST Circle

Facts

The petitioner, M/s. Hindustan Coca-Cola Beverages Pvt. Ltd., filed an Interlocutory Application (I.A. No. 13445 of 2021) before the High Court of Orissa at Cuttack. The Opposite Party was the Sales Tax Officer, CT and GST Circle. The petitioner sought leave to withdraw the aforementioned application. The Court was informed that the matter was not listed for the day but was brought before it upon mention by the petitioner's counsel. The procedural history indicates that the application was filed, and subsequently, the petitioner sought its withdrawal.

Held

The Court held that the petitioner's request to withdraw I.A. No. 13445 of 2021 should be granted. The reasoning was straightforward: the petitioner, being the applicant, had the right to withdraw their own application. No arguments were presented by the Opposite Parties to contest the withdrawal. Therefore, the Court allowed the withdrawal. The operative direction was to dismiss the interlocutory application as withdrawn. No specific GST provisions were discussed or relied upon in this order, as the matter was decided on the procedural aspect of withdrawal.

Key Issues

The primary issue before the Court was whether the petitioner should be granted leave to withdraw I.A. No. 13445 of 2021. The petitioner's counsel explicitly sought leave to withdraw the application. The revenue or State did not record any arguments in opposition to this request. The Court had to decide whether to permit the withdrawal of the interlocutory application filed by the petitioner.