M/S Kalinga Warriors Security Services vs. Director General Of Goods And Services Tax Inteligence, Bbsr Zonal Unit

Held

The Court considered the memo filed by the petitioner seeking permission to withdraw the writ petition on the grounds that it had become infructuous. The Court granted the permission as prayed for by the petitioner. Consequently, the writ petition was disposed of as infructuous. The reasoning was solely based on the petitioner's submission that the matter no longer required adjudication. The operative direction was to dispose of the writ petition as infructuous, vacate any interim orders, and dispose of pending applications.

Facts

The petitioner, M/s. Kalinga Warriors Security Services, filed a writ petition before the High Court of Orissa at Cuttack challenging an action or order passed by the Director General of Goods and Services Tax Intelligence, Bhubaneswar, and others. The specific tax period(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed. The petitioner subsequently filed a memo on 21.09.2026, indicating that the writ petition had become infructuous.

Key Issues

The primary issue before the Court was whether to grant the petitioner's request to withdraw the writ petition. The petitioner argued that the writ application had become infructuous and sought permission to withdraw it. The Opposite Parties (Director General of Goods and Services Tax Intelligence, Bhubaneswar & Ors.) did not record any specific arguments against the withdrawal in the judgment. The Court had to decide whether to allow the withdrawal based on the petitioner's submission.