Facts of the Case

M/s Dibyajyoti Mines & Infrastructure Pvt. Ltd. had filed a writ petition against the Additional Commissioner, GST & Central Excise, Bhubaneswar, before the Orissa High Court. The order does not detail the underlying assessment or demand, since the matter was disposed of at the outset on the petitioner's own concession regarding the appealable nature of the order under challenge.

Issues Involved

  1. Whether the petitioner should be permitted to withdraw the writ petition with liberty to pursue the alternate statutory remedy, given that the impugned order was appealable.

Petitioner's Arguments

  • Senior counsel for the petitioner very fairly stated at the outset that the impugned order was an appealable one, and sought permission to withdraw the writ petition with liberty to pursue the remedy before the appropriate forum in accordance with law.

Respondent's Arguments

  • The order does not record any specific submission from the Senior Standing Counsel for GST & Central Excise, since the matter concluded on the petitioner's own request.

Court Order / Findings

  • In view of the petitioner's own submission, the Court permitted withdrawal of the writ petition, disposing it as withdrawn with the liberty prayed for, to pursue the statutory appellate remedy.

Important Clarification

This is a purely procedural disposal — the petitioner's own counsel accepted that the correct forum was the statutory appeal, not a writ petition, and the Court simply closed the writ proceeding on that basis. There is no ruling here on the merits of the underlying GST/Central Excise dispute.

Sections Involved

  • Appellate provisions under the Central Goods and Services Tax Act, 2017 and applicable Central Excise provisions, though the specific order under challenge is not detailed in the text of this order.

Decision – In Favour of

Disposed of without a decision on merits — withdrawn with liberty to pursue the statutory appellate remedy.

Case Details

Court: High Court of Orissa at Cuttack
Case No.: W.P.(C) No. 7235 of 2019
Coram: Dr Justice B.R. Sarangi and Mr Justice M.S. Raman
Date of Order: 06.07.2023

Link to Download the Order

Click here to view/download the full order

Disclaimer

This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.