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

Held

The Court considered the request made by the Petitioner's counsel. The Petitioner sought to withdraw the Writ Petition with liberty to file a better petition, and a memo to this effect was filed. The Court accepted this request. Accordingly, the Writ Petition was dismissed as withdrawn, with the liberty granted to the Petitioner to file a better petition. No decision was made on the merits of the case.

Facts

The Petitioner, M/s. Ritika Ispat Pvt. Ltd., filed a Writ Petition (W.P.(C) No. 23055 of 2026) before the Orissa High Court. The Opposite Parties were the Commissioner of Commercial Taxes & Goods and Services Tax, and others. The matter was heard by a Division Bench of the High Court. 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.

Key Issues

1. Whether the Petitioner should be granted liberty to withdraw the Writ Petition with the right to file a better petition. Petitioner's Argument: The learned counsel for the Petitioner sought to withdraw the Writ Petition with liberty to file a better petition, as indicated by a memo filed in court. Revenue's Argument: No specific argument was recorded for the Opposite Parties (Revenue) on the issue of withdrawal.