Facts of the Case

M/s Samruddhi Dignostics & Pharmaceuticals filed W.P.(C) No.31690 of 2023 before the Orissa High Court against the Additional CT & GST Officer, Ganjam-1 Circle, Berhampur. During the hearing on 09.10.2023, counsel for the petitioner brought to the Court's notice that the GST Council was in the process of floating an amnesty scheme, for which formal notification was awaited, and sought permission to withdraw the writ petition so as to avail that remedy once notified.

Issues Involved

  1. Whether the petitioner should be permitted to withdraw the writ petition in view of the awaited GST Council amnesty scheme notification.

Petitioner's Arguments

  • The petitioner sought permission to withdraw the writ petition, intending to avail the benefit of the GST Council's amnesty scheme once formally notified, rather than continue pressing the present challenge.

Respondent's Arguments

  • No opposing submissions are recorded; the order proceeds directly on the petitioner's request for withdrawal.

Court Order / Findings

  • The Orissa High Court disposed of the writ petition as withdrawn, permitting the petitioner to pursue its remedy before the appropriate forum in accordance with law once the amnesty notification was issued.

Important Clarification

No decision was rendered on the merits of the petitioner's original GST grievance — the petitioner chose to step back from litigation to instead avail an anticipated amnesty scheme. Taxpayers awaiting a GST Council amnesty notification often adopt this route of withdrawing pending litigation with liberty, rather than risk a contested outcome before the scheme becomes available.

Sections Involved

  • Central Goods and Services Tax Act, 2017 — GST Council recommendations / amnesty scheme notifications (referenced but not examined on merits)
  • Constitution of India, 1950 — Article 226 (writ jurisdiction)

Decision – In Favour of

Disposed of as withdrawn at the petitioner's own request, with liberty to pursue the amnesty remedy — no decision was made in favour of either side on the merits.

Case Details

High Court of Orissa at Cuttack | W.P.(C) No.31690 of 2023 | Coram: Acting Chief Justice Dr. B.R. Sarangi and Mr. Justice Murahari Sri Raman | Date: 09.10.2023.

Link to Download the Order

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