M/S Deepak Kumar Mohanty, Jajpur vs. Union Of INDIA
Held
The Court held that the Writ Petition had become infructuous. This was based on the submission made by the learned counsel for the Petitioner, supported by a memo filed in court. The memo stated that the Assessing Authority had rectified the assessment order on 19.09.2026, nullifying the demand, in accordance with CBIC Circular No.183/15/2022-GST dated 27.12.2022. Consequently, the prayer made in the Writ Petition was no longer relevant. The Court permitted the Petitioner to withdraw the Writ Petition. The ratio decidendi is that if the underlying grievance leading to a writ petition is resolved by the action of the respondent authority before the hearing, the petition can be dismissed as withdrawn upon the petitioner's request.
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. Subsequently, the petitioner filed a memo stating that the prayer in the Writ Petition had become infructuous. This was because the Assessing Authority had rectified the assessment order, nullifying the demand, in view of CBIC Circular No.183/15/2022-GST dated 27.12.2022. The rectification order was dated 19.09.2026. The petitioner's counsel then prayed to withdraw the Writ Petition.
Key Issues
1. Whether the Writ Petition has become infructuous due to the rectification of the assessment order by the Assessing Authority in light of CBIC Circular No.183/15/2022-GST dated 27.12.2022? Petitioner's contention: The petitioner argued that the assessment order, which was the subject of the Writ Petition, had been rectified by the Assessing Authority. This rectification, based on CBIC Circular No.183/15/2022-GST, resulted in the nullification of the demand. Therefore, the relief sought in the Writ Petition was no longer necessary, rendering the petition infructuous. The petitioner prayed for permission to withdraw the petition. Revenue's contention: The judgment does not record any specific argument from the Revenue or Opposite Party. The court proceeded based on the petitioner's submission and memo.
Sections Cited
None explicitly mentioned as discussed in the judgment text.
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Cause title — parties, addresses and appearances
ORDER 12.10.2026
This matter is taken up through hybrid arrangement.
Heard.
By filing a memo in Court today, learned counsel for the Petitioner submits that in the meantime, prayer made in the present Writ Petition has rendered infructuous as the Assessing Authority has rectified the assessment order in view of the CBIC Circular No.183/15/2022-GST dated 27.12.2022 vide Rectification Order dated 19.09.2026 wherein the demand has been nullified. She, accordingly, Digitally Signed Signed by: AYASKANTA JENA Designation: Personal Assistant Reason: Authentication Location: High Court of Orissa Date: 13-Oct-2026 10:49:06 Signature Not Verifi
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