M/S.Ritika Ispat PVT. LTD.,Balanda, Sundergarh vs. The Commissioner Of Commercial Taxes And Goods And Services Tax, Odisha, Cuttack

Held

The Court held that the petitioner's request to withdraw the Writ Petition with liberty to file a better petition should be granted. The Court noted the memo filed by the petitioner's counsel seeking this liberty. Consequently, the Court dismissed the Writ Petition as withdrawn, explicitly granting the petitioner the liberty to file a better petition. The reasoning is based on the petitioner's voluntary submission to withdraw and the court's discretion to permit such withdrawal with liberty, especially when no substantive arguments on merits have been addressed or decided. No specific issue was decided on the merits of the GST matter itself.

Facts

The petitioner, M/s. Ritika Ispat Pvt. Ltd., filed a Writ Petition (Civil) No. 22686 of 2026 before the High Court of Orissa at Cuttack. The Opposite Parties were the Commissioner of Commercial Taxes & Goods and Services Tax, and others. The matter was heard by a Division Bench. The petitioner's counsel sought to withdraw the Writ Petition with liberty to file a better petition. A memo to this effect was filed in court. The court noted the submission and proceeded with the disposal of the petition.

Key Issues

1. Whether the petitioner should be granted liberty to withdraw the Writ Petition with liberty to file a better petition, considering the stage of the proceedings. Petitioner's Argument: The petitioner's counsel argued that they wished to withdraw the present Writ Petition to file a more comprehensive and better-drafted petition. No specific legal provisions or precedents were cited in support of this request, as the argument was procedural in nature, seeking permission to withdraw. Revenue/State's Argument: The judgment does not record any specific argument from the Opposite Parties (Revenue/State) regarding the withdrawal of the petition. Their role was to respond to the petition filed by the petitioner.