Facts of the Case

M/s Dibyajyoti Mines and Infrastructures Pvt. Ltd. had filed Writ Petition No. 9131 of 2018 before the Orissa High Court against the Joint Commissioner, GST & Central Excise, Bhubaneswar. As with several other short 'withdrawal' orders in this batch, the order itself discloses no facts about the underlying dispute, the impugned order or notice being challenged, or the amount in controversy — it records only that senior counsel for the petitioner sought permission to withdraw the writ petition with liberty to file a statutory appeal.

Issues Involved

  1. Whether the petitioner should be permitted to withdraw the writ petition, reserving liberty to pursue a statutory appeal instead.

Petitioner's Arguments

  • Senior counsel sought permission to withdraw the writ petition, with liberty to file an appeal as provided under law.

Respondent's Arguments

  • The Senior Standing Counsel for the Department had no objection to the withdrawal.

Court Order / Findings

  • The Court allowed withdrawal of the writ petition with the liberty sought, disposing of it as withdrawn. No findings were recorded on the merits of whatever GST or Central Excise dispute had originally been raised.

Important Clarification

Because this petition was withdrawn without argument on the merits, it establishes no legal position on any GST question — the underlying dispute, whatever its nature, remains open to be pursued through the statutory appellate route the petitioner reserved liberty to use.

Sections Involved

  • Central Goods and Services Tax Act, 2017 and/or Central Excise Act, 1944 (subject matter of the undisclosed underlying dispute)
  • Constitution of India — Article 226

Decision – In Favour of

Disposed of without a decision on merits — withdrawn at the petitioner's request, with liberty to pursue a statutory appeal.

Case Details

Court: High Court of Orissa at Cuttack
Case No.: W.P.(C) No. 9131 of 2018
Coram: Dr. Justice B.R. Sarangi & Mr. Justice Murahari Sri Raman
Date of Order: 22 August 2023

Link to Download the Order

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