M/S Superwealth Financial Enterprises Private Limited, Khordha vs. Joint Commissioner Good And Service Tax Central Excise, Bhubaneswar

Facts

The Petitioner, M/s. Superwealth Financial Enterprises Private Limited, filed a writ petition before the Orissa High Court challenging a Show Cause Notice (SCN) No. 37/2022-23-GST dated 31.01.2023, issued by the Director General of GST Intelligence, Ludhiana Zonal Unit. While the writ petition was pending, the Opposite Party No. 1, Joint Commissioner, Goods & Service Tax and Central Excise, Bhubaneswar, adjudicated the SCN and issued an Order-in-Original No. JC/BBSR/GST-57/2026 dated 24.08.2026. The Petitioner then filed a memo seeking permission to withdraw the present writ petition, stating that the challenge to the SCN had become infructuous due to the passing of the Order-in-Original. The Petitioner sought liberty to file a fresh writ petition challenging the Order-in-Original.

Held

The Court granted permission to the Petitioner to withdraw the writ petition. The Court held that in view of the memo filed by the Petitioner, the writ petition stood disposed of as withdrawn. The Petitioner was granted liberty to file a fresh writ petition challenging the Order-in-Original dated 24.08.2026 or to pursue such other remedies as may be available in law. The Court noted that the challenge to the Show Cause Notice had become infructuous due to the adjudication and passing of the Order-in-Original. Pending applications, if any, were disposed of, and any interim order was vacated.

Key Issues

1. Whether the writ petition challenging the Show Cause Notice has become infructuous in light of the subsequent passing of an Order-in-Original by the adjudicating authority? The Petitioner argued that the writ petition challenging the Show Cause Notice had become infructuous because the adjudicating authority had already passed a final order (Order-in-Original). Therefore, the challenge to the SCN no longer survived for consideration. The Petitioner sought to withdraw the current petition with liberty to challenge the Order-in-Original by filing a fresh writ petition or pursuing other available remedies. The Revenue (Opposite Parties) did not record any specific arguments against the withdrawal in the provided text. However, their role was to respond to the Petitioner's submissions.