Dolphin Motor Agency, Cuttack vs. Additional Commissioner Of State Tax (Appeal), Central Zone-Ii, Cuttack

Facts

The petitioner, Dolphin Motors Agency, invoked the jurisdiction of the Orissa High Court under Articles 226 and 227 of the Constitution of India. The petitioner sought to quash an order dated 15.01.2026 passed by the Additional Commissioner of State Tax (Appeal), Central Zone-II, Odisha Cuttack, and consequential proceedings. The petitioner also prayed for a direction to the Opposite Party No. 2 to allow their refund application dated 25.11.2024 and refund the excess IGST amount paid. The matter was taken up through a hybrid arrangement.

Held

The Court did not express any opinion on the merit of the matter. Considering the submissions made by both parties, the writ petition was disposed of as withdrawn. Liberty was reserved to the petitioner to approach the appropriate authority/forum to ventilate its grievance in accordance with law. All questions of law as well as facts can be raised before the said authority/forum. The specific issue of the maintainability of the writ petition was implicitly addressed by allowing withdrawal due to the availability of the GST Appellate Tribunal.

Key Issues

1. Whether the writ petition is maintainable before this Court given the availability of an alternative remedy? (Question of law) The petitioner sought to quash an order passed by the Additional Commissioner of State Tax (Appeal) and sought directions for a refund. The revenue, through the Standing Counsel, argued that an alternative remedy is available to the petitioner by approaching the Goods and Services Tax Appellate Tribunal to challenge the order dated 15.01.2026. The petitioner, upon realizing the GST Appellate Tribunal has become functional, sought permission to withdraw the writ petition to approach the said Appellate Tribunal.