Facts of the Case

The petitioner, Pramod Kumar Sahoo, filed a writ petition before the Orissa High Court against the CT and GST Officer, Cuttack-1 Circle, Cuttack and others. When the matter was called, counsel for the petitioner filed a memo in Court stating that the petitioner wished to withdraw the writ petition, with liberty to file a better writ petition with better particulars. No further facts, including the nature of the underlying GST grievance, are recorded in the order.

Issues Involved

  1. Whether the petitioner should be permitted to withdraw the writ petition, filed against a CT and GST Officer, with liberty to file a fresh petition with better particulars.

Petitioner's Arguments

  • Counsel for the petitioner filed a memo in Court stating that the petitioner wished to withdraw the present writ petition, seeking liberty to file a better, more particularised writ petition.

Respondent's Arguments

  • No submissions from the respondents are recorded in the order.

Court Order/Findings

  • The memo filed by the petitioner's counsel was taken on record.
  • The writ petition was disposed of as withdrawn, with liberty granted to the petitioner to file a fresh, better-particularised writ petition.

Important Clarification

  • The Orissa High Court routinely permits withdrawal of a writ petition with liberty to re-file when the pleadings or particulars are inadequate, without expressing any view on the merits of the underlying GST grievance.
  • Such withdrawal orders carry no precedential value on the substantive tax question and do not foreclose the petitioner (or others in a similar position) from re-agitating the same grievance with proper particulars.

Sections Involved

  • Article 226 of the Constitution of India – writ jurisdiction, exercised here only to permit withdrawal with liberty.
  • Central Goods and Services Tax Act, 2017 / Odisha Goods and Services Tax Act, 2017 – the apparent subject matter of the dispute, given the respondent's designation as a CT and GST Officer, though no substantive provision is discussed in the order.

Decision – In Favour of

The writ petition was dismissed as withdrawn, with liberty granted to the petitioner to file a fresh, better-particularised petition. No finding was recorded in favour of either the Assessee or the Department; the underlying GST grievance remains open for the petitioner to re-agitate.

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.38560 of 2023
  • CNR: Not available on record
  • Coram: Acting Chief Justice Dr. B.R. Sarangi and Mr. Justice Murahari Sri Raman
  • Decision Date: 30.11.2023
  • Disposal Nature: Dismissed as withdrawn with liberty to file a fresh petition

Link to Download the Order

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