M/S Utkal Suppliers,Ganjam vs. Assistant Commissioner Of CT And GST, Ganjam-I Circle,Ganjam

Held

The Court held that the writ petition could be disposed of as withdrawn, granting the petitioner the liberty to approach the appropriate appellate authority within two weeks. The Court reasoned that the petitioner's counsel had made a submission seeking withdrawal with liberty to pursue the appellate remedy. The operative direction was to allow the withdrawal and grant the specified liberty. The Court further clarified that if there was any delay in filing the appeal, the appellate authority should consider the limitation petition for condonation of delay and pass an appropriate order in accordance with law. No issues were expressly left undecided, as the matter was resolved by withdrawal.

Facts

The petitioner, M/s. Utkal Suppliers, filed a writ petition before the High Court of Orissa at Cuttack. The opposite parties included the Assistant Commissioner of CT & GST and others. The specific tax period and the order or action under challenge, as well as the authority that passed it, are not detailed in the judgment. The amount in dispute is also not stated. The procedural history indicates that the matter was heard by the Court, and after some arguments, the petitioner sought to withdraw the writ petition.

Key Issues

The Court did not have to decide any substantive legal issues. The primary question before the Court was whether to allow the petitioner's request to withdraw the writ petition. The petitioner argued that they wished to withdraw the petition to approach the appropriate appellate authority within two weeks. The revenue or State did not record any specific argument against the withdrawal, as the petitioner themselves sought to withdraw.