M/S. Keshav Rice Mill, Ganjam vs. Chief Commissioner, CT And GST, Odisha, Kataka

Held

The Court held that the petitioner's request to withdraw the Writ Petition should be granted. The reasoning was based on the petitioner's submission that they intended to approach the appropriate forum. The Court granted permission for withdrawal, thereby disposing of the Writ Petition as withdrawn. The operative direction was to allow the withdrawal with liberty to the petitioner to approach the appropriate forum. No specific issue was expressly left undecided, as the petition was withdrawn before a decision on merits.

Facts

The petitioner, M/s. Keshav Rice Mill, filed a Writ Petition before the High Court of Orissa at Cuttack. The Opposite Parties were the Chief Commissioner, CT & GST, Odisha, and another authority. The petition was filed challenging an order or action passed by these authorities. The specific tax period(s) and the amount in dispute are not recorded in the judgment. After arguing the matter for a considerable time, the learned counsel for the petitioner sought permission to withdraw the Writ Petition.

Key Issues

The primary issue before the Court was whether the petitioner should be granted permission to withdraw the Writ Petition. The petitioner argued that they wished to withdraw the petition to approach the appropriate forum for redressal of their grievances. The revenue or State did not record any specific arguments against the withdrawal, as the matter was disposed of based on the petitioner's submission. The question of law or mixed law and fact, if any, that the Court had to decide was implicitly whether to grant such permission for withdrawal, considering the stage of the proceedings.