Facts of the Case

M/s Shree Durga Bhandar, Cuttack, had filed W.P.(C) No. 6121 of 2022 before the Orissa High Court against the CT & GST Officer, Cuttack-I, and others. On the date the matter came up for hearing, counsel for the petitioner informed the Court that the petitioner did not wish to press the writ petition any further and sought permission to withdraw it, filing a memo to that effect in Court.

Issues Involved

  1. Whether the petitioner should be permitted to withdraw the writ petition.

Petitioner's Arguments

  • Counsel stated that the petitioner did not wish to press the writ petition and sought leave to withdraw it, supported by a memo filed in Court.

Respondent's Arguments

  • No opposition to the withdrawal is recorded in the order.

Court Order / Findings

  • Dr. Justice B.R. Sarangi and Justice Murahari Sri Raman took the memo on record and permitted withdrawal.
  • The writ petition was disposed of as withdrawn, with no findings recorded on the merits of the petitioner's original grievance against the CT & GST authorities.

Important Clarification

This is a bare withdrawal order — the High Court did not examine or decide any substantive GST question. Whatever grievance the petitioner originally had against the CT & GST Officer, Cuttack, remains untouched by any judicial finding and would need to be pursued through other available remedies if still relevant.

Sections Involved

  • Central Goods and Services Tax Act, 2017 / Odisha GST Act — referenced only through the respondent authority; no specific provision was interpreted or applied.

Decision – In Favour of

Neither party — the writ petition was disposed of without a decision on merits, dismissed as withdrawn at the petitioner's own request.

Case Details

Court: High Court of Orissa at Cuttack
Case No.: W.P.(C) No. 6121 of 2022
Coram: Dr. Justice B.R. Sarangi and Justice Murahari Sri Raman
Date of Order: 22.08.2023

Link to Download the Order

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