Facts of the Case

The petitioner, M/s. Abhipsa Construction, Bhubaneswar, filed a writ petition before the Orissa High Court against the Chief Commissioner of CT & GST, Odisha and others, challenging a tax order. When the matter was called, counsel for the petitioner stated that since the impugned order was appealable, the petitioner wished to withdraw the writ petition with liberty to approach the appropriate appellate forum in accordance with law.

Issues Involved

  1. Whether the petitioner should be permitted to withdraw the writ petition challenging an appealable GST order, with liberty to pursue the statutory appellate remedy instead.

Petitioner's Arguments

  • Since the impugned order of the Chief Commissioner of CT & GST was appealable, petitioner's counsel opted to withdraw the writ petition rather than pursue it further before the High Court, seeking liberty to approach the appropriate statutory forum.

Respondent's Arguments

  • No opposition is recorded to the withdrawal; the order does not record separate submissions from the CT & GST Department.

Court Order/Findings

  • The Court permitted withdrawal of the writ petition and granted liberty to the petitioner to approach the appropriate appellate forum in accordance with law, given that the impugned order was appealable.
  • The writ petition was disposed of as withdrawn.

Important Clarification

  • Where a GST assessment or demand order is appealable under the statute, the Orissa High Court routinely permits withdrawal of a writ petition challenging it, with liberty to pursue the statutory appeal, rather than entertaining the challenge on merits.
  • Taxpayers are expected to exhaust the appellate remedy under the GST Act before invoking writ jurisdiction against an appealable order.

Sections Involved

  • Section 107 of the CGST/OGST Act, 2017 – statutory appeal against orders passed by an adjudicating authority, referenced as the alternate remedy available to the petitioner.
  • Article 226 of the Constitution of India – writ jurisdiction, not exercised on merits in favour of the statutory appellate route.

Decision – In Favour of

The writ petition was dismissed as withdrawn, with liberty granted to the petitioner to pursue the statutory appellate remedy against the appealable order. This is not a decision on merits in favour of either side; it is best described as disposed of with directions, leaving the substantive GST dispute to be agitated before the appellate authority.

Related Case Laws

No directly on-point case notes are currently published on this site.

Case Details

  • Court: Orissa High Court, Cuttack
  • Case No.: W.P.(C) No.29502 of 2023
  • CNR: Not available on record
  • Coram: Acting Chief Justice Dr. B.R. Sarangi and Mr. Justice Murahari Sri Raman
  • Decision Date: 06.11.2023
  • Disposal Nature: Dismissed as withdrawn with liberty to file statutory appeal

Link to Download the Order

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