Facts of the Case

M/s. Zelus Corporation had filed W.P.(C) No. 32323 of 2021 before the Orissa High Court against the Commissioner of Sales Tax, CT & GST, Odisha, and another respondent. The order does not detail the specific GST demand or action originally under challenge, since the matter was disposed of at a preliminary hearing on the petitioner's own request.

When the case came up on 11.09.2023, counsel for the petitioner submitted that, since an alternative statutory remedy (an appeal) was available, the petitioner wished to withdraw the writ petition with liberty to approach the appropriate appellate forum instead.

Issues Involved

  1. Whether the writ petition should be permitted to be withdrawn in favour of pursuing the statutory appellate remedy available under the GST law.

Petitioner's Arguments

  • The petitioner's counsel submitted that an alternative statutory remedy by way of appeal was available, and sought permission to withdraw the writ petition with liberty to pursue that remedy instead.

Respondent's Arguments

  • No opposing submissions are recorded, as the withdrawal request was granted without contest.

Court Order / Findings

  • The Court granted the liberty sought and disposed of the writ petition as withdrawn.
  • No findings were made on the merits of whatever GST demand or order had originally been under challenge.

Important Clarification

This order reflects the routine practice of High Courts directing GST taxpayers to first exhaust the statutory appellate remedy rather than invoking writ jurisdiction, without expressing any view on whether the underlying tax demand was correct.

Sections Involved

  • Central Goods and Services Tax Act, 2017 / Odisha Goods and Services Tax Act, 2017 – appellate remedy provisions (specific section not detailed in this order)

Decision – In Favour of

Disposed of as withdrawn, with liberty to pursue the statutory appeal; no decision on the merits of the underlying GST dispute.

Case Details

  • Court: High Court of Orissa at Cuttack
  • Case No.: W.P.(C) No. 32323 of 2021
  • Coram: Dr. Justice S.K. Panigrahi and Mr. Justice G. Satapathy
  • Date of Order: 11.09.2023

Link to Download the Order

Click here to view/download the full order

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