Tatvam Procon Private Limited, Gujarat vs. Commissioner Of CT And GST, Cuttack

Held

The Court noted the submission made by the learned counsel for the Petitioner seeking to withdraw the Writ Petition. In view of this submission, the Court decided to dismiss the Writ Petition as withdrawn. The Court granted liberty to the petitioner to approach the appropriate authority, as requested. The reasoning for granting this liberty is based solely on the petitioner's counsel's submission. No other issues were decided, and no specific legal provisions were discussed or interpreted by the Court in reaching this conclusion. The ratio decidendi is that a petitioner can withdraw a writ petition with liberty to approach the appropriate authority if such a request is made and not opposed.

Facts

The petitioner, Tatvam Procon Pvt. Ltd., filed a Writ Petition (W.P.(C) No. 36986 of 2026) before the High Court of Orissa at Cuttack. The respondents were the Commissioner of CT & GST and others. The matter was heard by a Division Bench comprising Hon’ble Dr. Justice Sanjeeb K Panigrahi and Hon’ble Mr. Justice Murahari Sri Raman. The specific tax period(s) and the order or action under challenge, as well as the amount in dispute, are not recorded in the judgment. The procedural history leading to this filing is also not detailed.

Key Issues

1. Whether the petitioner is entitled to withdraw the Writ Petition with liberty to approach the appropriate authority, as per the submission made by their learned counsel. Petitioner's Contention: The learned counsel for the petitioner sought to withdraw the Writ Petition with liberty to approach the appropriate authority. No specific legal provisions or precedents were cited in support of this submission within the provided text. Revenue's Contention: The judgment does not record any specific arguments or contentions made by the learned Standing Counsel for the Opposite Parties (Revenue/State).