Facts of the Case

M/s Pruthwiraj Mishra filed W.P.(C) No.764 of 2023 before the Orissa High Court against the Commissioner of CT & GST, Odisha and others. At the hearing on 15.05.2023, counsel for the petitioner submitted that since an alternative statutory remedy of appeal was available, the petitioner wished to withdraw the writ petition and pursue that appellate remedy instead.

Issues Involved

  1. Whether the petitioner should be permitted to withdraw the writ petition given the availability of an alternative statutory appellate remedy.

Petitioner's Arguments

  • The petitioner sought permission to withdraw the writ petition, citing the availability of an alternative remedy by way of appeal before the appropriate forum.

Respondent's Arguments

  • No opposing submissions are recorded on the withdrawal request.

Court Order / Findings

  • The Orissa High Court disposed of the writ petition as withdrawn, granting liberty to the petitioner to approach the appropriate appellate forum by filing an appeal, as prayed for.

Important Clarification

No findings were made on the merits of the petitioner's grievance against the GST authorities — the petitioner voluntarily chose to pursue the statutory appellate channel instead of continuing the writ petition, and remains free to raise all contentions in that appeal.

Sections Involved

  • Central Goods and Services Tax Act, 2017 / Odisha Goods and Services Tax Act, 2017 — statutory appellate remedy (not examined on merits)
  • Constitution of India, 1950 — Article 226 (writ jurisdiction; rule of alternate remedy)

Decision – In Favour of

Disposed of as withdrawn at the petitioner's own request, with liberty to pursue the statutory appeal — no decision was made on the merits of the underlying GST dispute.

Case Details

High Court of Orissa at Cuttack | W.P.(C) No.764 of 2023 | Coram: Dr. Justice B.R. Sarangi and Mr. Justice M.S. Raman | Date: 15.05.2023.

Link to Download the Order

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