M/S. Nanda Contruction PVT. LTD., Angul vs. Additional Commissioner, GST And Central Excise Commissionerate, Sundergarh

Held

The Court granted the petitioner's request to withdraw the Writ Petition. The Court held that the petitioner should be allowed to withdraw the petition with the liberty to file a better application containing more specific particulars. The reasoning was based on the petitioner's submission seeking such withdrawal. Consequently, the Writ Petition was disposed of as withdrawn, with the liberty granted to the petitioner to file a revised application. No other issues were decided, and no pending applications were expressly left undecided.

Facts

The petitioner, M/s. Nanda Construction Pvt. Ltd., Angul, filed a Writ Petition before the Orissa High Court. The respondent was the Additional Commissioner, GST & Central Excise, Rourkela. The specific tax period(s) and the amount in dispute were not recorded in the judgment. The procedural history leading to the filing of the writ petition was also not detailed. The matter was taken up for hearing, and the petitioner's counsel sought permission to withdraw the petition.

Key Issues

1. Whether the petitioner should be permitted to withdraw the present Writ Petition with liberty to file a better application with better particulars? The petitioner argued for withdrawal with liberty to refile, citing the need for improved details in their application. The revenue or State did not record any specific arguments against this request.