M/S Bisleri International PVT.LTD, Mumbai vs. Principal Commissioner, Central Revenue Building, Bhubaneswar

Facts

M/s. Bisleri International Pvt. Ltd. (Petitioner) filed a writ petition before the Orissa High Court challenging an order dated 12.09.2025 passed by the Additional Commissioner of State Tax (Appeals), Bhubaneswar. This appellate order affirmed a demand raised by the Adjudicating Authority (Opposite Party No.3) through an order dated 18.02.2025. The Opposite Parties included the Principal Commissioner, Central Revenue Building (GST Bhawan), Bhubaneswar, and others. The specific tax period and the amount in dispute were not explicitly stated in the provided text. The matter was taken up for hearing.

Held

The Court disposed of the writ petition as not pressed. The reasoning was based on the petitioner's request to withdraw the petition in light of the availability of the Goods and Services Tax Appellate Tribunal as an alternative forum. The Court explicitly stated that it was not expressing any opinion on the merits of the matter. The ratio decidendi is that when an alternative statutory remedy is available and the petitioner wishes to pursue it, the High Court may permit withdrawal of a writ petition without adjudicating the merits. The operative direction was to grant liberty to the petitioner to approach the appropriate authority/forum to ventilate its grievance in accordance with law, reserving all questions of law and fact for consideration by that forum. All pending Interlocutory Applications were also disposed of as a consequence.

Key Issues

1. Whether the writ petition is maintainable before the High Court, given the availability of an alternative statutory remedy before the Goods and Services Tax Appellate Tribunal? The Petitioner, M/s. Bisleri International Pvt. Ltd., initially approached the High Court by way of a writ petition. The Revenue (Opposite Parties) contended that the statute provides for an alternative remedy to challenge the appellate order before the Goods and Services Tax Appellate Tribunal. The Petitioner, upon realizing that the Goods and Services Tax Tribunal had commenced functioning, sought permission to withdraw the writ petition to approach the Tribunal.