Facts of the Case

The petitioner, M/s Maa Laxmi Enterprises, filed the present writ petition, W.P.(C) No. 17574 of 2023, before the High Court of Orissa at Cuttack against the Commissioner of CT & GST, Odisha and another opposite party. The matter was taken up through hybrid mode on 8th November, 2023. Mr. Sunil Mishra, learned Standing Counsel for the CT and GST opposite parties, submitted that the present petition was similar to another writ petition, W.P.(C) No. 29502 of 2023, which had already been disposed of on 6th November, 2023 as withdrawn, since the order impugned therein was an appealable one. He requested that an identical order be passed in the present petition as well, and this submission was not opposed by learned counsel for the petitioner. The judgment text does not set out the underlying facts of the GST dispute, the nature of the order impugned, or the amounts or periods involved; it records only the procedural submissions made on 8th November, 2023 and the Court's consequent disposal.

Issues Involved

  1. Whether the petitioner ought to be permitted to withdraw the writ petition, having regard to the submission that the impugned order was an appealable one and that an identical petition had already been disposed of as withdrawn on similar facts.
  2. Whether liberty should be granted to the petitioner to approach the appropriate appellate forum in accordance with law upon such withdrawal.

Petitioner's Arguments

  • Learned counsel for the petitioner did not oppose the submission made by the Standing Counsel for the CT and GST opposite parties that an identical order be passed as was passed in W.P.(C) No. 29502 of 2023.
  • No separate arguments on the merits of the underlying grievance were recorded on behalf of the petitioner in this order.

Respondent's Arguments

  • Mr. Sunil Mishra, Standing Counsel for the CT and GST opposite parties, submitted that the present petition was similar to W.P.(C) No. 29502 of 2023, which stood disposed of on 6th November, 2023 as withdrawn because the order impugned in that case was appealable.
  • He accordingly requested that an identical order be passed in the present petition.

Court Order / Findings

  • The Division Bench noted the unopposed submission made by the Standing Counsel and the fact that the order impugned in the present petition was also an appealable one.
  • Keeping this in view, the Court permitted the petitioner to withdraw the writ petition, granting liberty to approach the appropriate forum in accordance with law.
  • Accordingly, the writ petition was disposed of as withdrawn, with the liberty as aforesaid.

Important Clarification

  • Where the order impugned in a writ petition arising under GST law is an appealable order, the High Court will ordinarily decline to entertain the writ on merits and will instead permit the petitioner to withdraw the petition with liberty to pursue the statutory appellate remedy.
  • This order records no finding whatsoever on the merits of the underlying GST dispute between M/s Maa Laxmi Enterprises and the CT & GST authorities; it is confined to the procedural question of the appropriate forum.
  • The disposal follows the precedent set by the Court's own order dated 6th November, 2023 in W.P.(C) No. 29502 of 2023, indicating a consistent practice of relegating petitioners to statutory appeals where the impugned order is appealable.

Sections Involved

  • Article 226, Constitution of India – the writ jurisdiction under which the petition was originally filed before the High Court; the Court declined to exercise this jurisdiction on merits in view of the availability of a statutory appeal.
  • The order does not cite any specific provision of the Odisha Goods and Services Tax Act, 2017 or the Central Goods and Services Tax Act, 2017; it refers only to the impugned order being ‘appealable’ without identifying the appellate provision or the nature of the original order.

Decision – In Favour of

This is a brief, procedural disposal rather than a decision on merits. The writ petition was disposed of as withdrawn, with liberty granted to the petitioner to approach the appropriate appellate forum. The outcome is therefore neutral as between the parties on merits, though it is procedurally favourable to the Assessee, M/s Maa Laxmi Enterprises, to the extent that liberty was expressly preserved to pursue the statutory remedy without prejudice.

Related Case Laws

The order itself refers to the Orissa High Court's earlier order dated 6th November, 2023 in W.P.(C) No. 29502 of 2023, disposed of as withdrawn on an identical basis that the order impugned therein was appealable. Readers researching similar procedural disposals by the Orissa High Court relegating GST writ petitioners to statutory appellate remedies under the CT & GST framework may find that order instructive, though its full text was not before us in preparing this note.

Case Details

  • Court: High Court of Orissa at Cuttack
  • Case No.: W.P.(C) No. 17574 of 2023
  • Parties: M/s Maa Laxmi Enterprises vs Commissioner of CT & GST, Odisha and another
  • Coram: Acting Chief Justice Dr. B.R. Sarangi and Mr. Justice Murahari Sri Raman
  • Date of Order: 8th November, 2023
  • Counsel for Petitioner: M/s R. C. Jena and Associates, Advocates
  • Counsel for Opposite Parties: Mr. Sunil Mishra, Standing Counsel for CT and GST

Link to Download the Order

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