M/S. Ashok Panda, Dhenkanal vs. Assistant Commissioner Of State Tax , CT And GST Circle, Dhenkanal

Held

The Court held that the petitioner should be permitted to withdraw the present writ petition. The reasoning was based on the petitioner's submission that an appeal remedy was available for their grievance. The Court granted the petitioner liberty to file an appeal before the concerned appellate authority. The writ petition was accordingly dismissed as withdrawn with the aforementioned liberty. No specific GST provisions were discussed or interpreted as the matter was disposed of on a procedural ground.

Facts

The petitioner, M/s. Ashok Panda, filed a writ petition before the High Court of Orissa at Cuttack. The opposite parties were the Assistant Commissioner of State Tax, CT & GST Circle, Dhenkanal, and another. The petitioner sought redressal for a grievance. At the outset of the hearing, the petitioner's counsel informed the Court that an appeal remedy was available for the petitioner's grievance. Consequently, the petitioner requested permission to withdraw the present writ petition to pursue the available appeal.

Key Issues

1. Whether the petitioner should be permitted to withdraw the writ petition given the availability of an appeal remedy? The petitioner argued that since an appeal remedy was available for their grievance, they should be allowed to withdraw the present writ petition. The petitioner sought liberty to file an appeal before the concerned Appellate Authority. The revenue or State did not present any arguments on this matter as recorded in the judgment.