M/S.Trident Properties PVT.LTD vs. State Of Odisha
Facts
The Petitioner filed a writ petition before the High Court challenging an assessment order dated July 6, 2015, and a subsequent attachment order dated July 26, 2020. Both orders were passed by the Sales Tax Officer, CT & GST Circle, Bhubaneswar-III, Bhubaneswar. The Petitioner's counsel sought leave to withdraw the writ petition to pursue the remedy of a statutory appeal. The Court considered the request and granted liberty to the Petitioner to file the appeal.
Held
The Court held that the Petitioner should be allowed to withdraw the writ petition with liberty to pursue the remedy of a statutory appeal. The reasoning was based on the Petitioner's request to pursue the available statutory remedy. The operative direction was to dismiss the writ petition as withdrawn with liberty to file the statutory appeal. The Court also directed that if an application for condonation of delay in filing the appeal is moved, the Appellate Authority shall consider it in accordance with law. No specific issue was left undecided.
Key Issues
1. Whether the Petitioner should be permitted to withdraw the writ petition to pursue a statutory appeal, and if so, whether liberty should be granted for the same. The Petitioner argued for withdrawal to pursue the statutory appeal. The Revenue did not record any specific argument in this regard. The Court had to decide whether to allow the withdrawal and grant the requested liberty, considering the availability of a statutory remedy.
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08.01.2021
This matter is taken up by video conferencing mode.
Heard Ms. K.R.Choudhury, learned counsel for the Petitioner.
This writ petition has been filed challenging the assessment order dated 6th July, 2015 and subsequent attachment order dated 26th July, 2020 passed by the Sales Tax Officer, CT & GST Circle, Bhubaneswar-III, Bhubaneswar.
Learned counsel for Petitioner seeks leave to withdraw the writ petition with liberty to pursue the remedy of statutory appeal.
In view of the above, the writ petition is dismissed of as withdrawn with liberty, as prayed for. If an application is moved for condonation of delay in filing the appeal, the Appellate Authority shall consider the same 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 Court’s website or print out thereof at par with certified copy in the manner prescribed, vide Court’s Notice No.4587, dated 25th March, 2020. A.Dash/PS. W.P.(C) No. 35943 of 2020 (Dr. S. Muralidhar) Chief Just
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