M/S Deepak Kumar Mohanty, Jajpur vs. Union Of INDIA

Held

The Court held that since the Petitioner's counsel had filed a memo in Court stating that the prayer made in the Writ Petition had become infructuous due to the rectification of the assessment order, which nullified the demand, the Petitioner should be permitted to withdraw the present Writ Petition. The Court noted that the rectification order was passed on September 19, 2026, in view of CBIC Circular No.183/15/2022-GST dated December 27, 2022. Accordingly, the Court permitted the Petitioner to withdraw the Writ Petition, and the petition was dismissed as withdrawn.

Facts

The Petitioner, M/s. Deepak Kumar, filed a Writ Petition before the High Court of Orissa at Cuttack. The Petitioner sought relief concerning an assessment order. Subsequent to the filing of the writ petition, the Assessing Authority rectified the assessment order on September 19, 2026. This rectification was made in view of CBIC Circular No.183/15/2022-GST dated December 27, 2022. The rectification order nullified the demand previously raised against the Petitioner. Consequently, the Petitioner's counsel submitted a memo to the Court, stating that the prayer in the writ petition had become infructuous and requested permission to withdraw the petition.

Key Issues

1. Whether the Petitioner should be permitted to withdraw the Writ Petition as the relief sought has been rendered infructuous by a subsequent rectification order. Petitioner's Argument: The Petitioner argued that the Assessing Authority had rectified the assessment order, nullifying the demand, in accordance with CBIC Circular No.183/15/2022-GST. Therefore, the prayer in the writ petition had become infructuous, and they should be allowed to withdraw the petition. Revenue's Argument: The judgment records no specific argument from the Revenue or Opposite Parties regarding the withdrawal of the petition.