M/S Shree Sai Jagannath, Rourkela, Sundargarh vs. Chief Commissioner, CGST, Central Excise And Customs, Bhubaneswar

Held

The Court granted the Petitioner's prayer to withdraw the writ petition. The Court explicitly stated that it had not expressed any opinion on the merits of the case. All questions of fact and law were left open to be agitated before the appropriate forum. The writ petition was disposed of as withdrawn, with liberty granted to the Petitioner to approach the appropriate forum for redressal of its grievances in accordance with law. Pending applications, if any, were also disposed of.

Facts

The Petitioner, M/s. Shree Sai Jagannath, Rourkela, Sundergarh, a proprietary concern, filed a writ petition before the Orissa High Court. The petition challenged an order bearing No. GAPPL/COM/STP/1830/2024/10141 dated 11.10.2025, passed by the Commissioner (Appeals), GST, CX & Customs, Bhubaneswar (Opposite Party No.2). The Petitioner alleged that the impugned order was illegal, arbitrary, and suffered from non-application of mind. The Opposite Parties were the Chief Commissioner, CGST, Central Excise & Customs, Bhubaneswar, and others.

Key Issues

1. Whether the order passed by the Commissioner (Appeals), GST, CX & Customs, Bhubaneswar, is illegal, arbitrary, and suffers from non-application of mind, as contended by the Petitioner. The Petitioner argued that the order passed by the Commissioner (Appeals) was unsustainable on grounds of illegality, arbitrariness, and lack of application of mind. The Petitioner sought to withdraw the writ petition to pursue appropriate remedies before the competent forum. The Opposite Party (Revenue) did not present any arguments as the Petitioner sought to withdraw the petition.