M/S. Bright Star Plastic Industries vs. State Of Odisha
Facts
The Petitioner, represented by Mr. P. K. Harichandan, filed a writ petition before the High Court challenging an order dated December 3, 2020, passed by the CT & GST Officer, Bhubaneswar-I Circle, Bhubaneswar. This order was for the cancellation of the Petitioner's GST registration. During the proceedings, the Petitioner's counsel sought permission to withdraw the petition. The Petitioner requested the liberty to approach the appellate authority for redressal.
Held
The Court allowed the Petitioner's request to withdraw the writ petition. The Court held that the Petitioner should be granted liberty to approach the appellate authority in accordance with the law. The Court further directed that if the appeal is filed by February 8, 2021, it should be disposed of by April 5, 2021. Any further aggrieved party would be at liberty to seek appropriate remedies thereafter. No specific finding was made on the merits of the cancellation order itself, as the petition was withdrawn.
Key Issues
1. Whether the Petitioner should be permitted to withdraw the writ petition with liberty to approach the appellate authority? Petitioner's Argument: The Petitioner argued that they wished to withdraw the current writ petition to pursue remedies before the appellate authority, as permitted by law. Revenue's Argument: The judgment does not record any specific arguments made by the Opposite Parties-CT & GST, Odisha, regarding the withdrawal of the petition.
AI-generated summary — verify with the full judgment below
27.01.2021 This matter is taken up by video conferencing mode.
Heard Mr. P. K. Harichandan, learned counsel for the Petitioner and Mr. Sunil Mishra, learned Standing Counsel for the Opposite Parties-CT & GST, Odisha.
By way of this writ petition, the Petitioner has challenged the order dated 3rd December, 2020 passed by the CT & GST Officer, Bhubaneswar-I Circle, Bhubaneswar (Opposite Party no.4) for cancellation of registration.
During the course of argument, learned counsel for the Petitioner seeks leave to withdraw this petition with liberty to approach the appellate authority in accordance with law.
Accordingly, the writ petition is dismissed as withdrawn with the liberty prayed for.
If the appeal is filed not later than 8th February, 2021, such appeal will be disposed of in accordance with law not later than 5th April, 2021. Thereafter, it will be open to the Petitioner if aggrieved by such order to seek appropriate remedies in accordance with law.
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
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.