Facts of the Case

M/s. Eastern Construction, Keonjhar, had filed this writ petition against the Union of India and other respondents, with the Senior Standing Counsel for GST, Central Excise and Customs appearing for the Department — indicating the matter arose from some form of central tax dispute.

At the hearing, after advancing some arguments, the petitioner's counsel stated that the petitioner wished to withdraw the writ petition, with liberty to pursue its remedy before the appropriate forum in accordance with law.

The Court accepted this request and disposed of the petition as withdrawn, expressly recording that it had not expressed any opinion on the merits of the case.

Issues Involved

  1. Whether the writ petition should be permitted to be withdrawn, with liberty to the petitioner to pursue an alternate remedy.

Petitioner's Arguments

  • After advancing some arguments, the petitioner chose to withdraw the writ petition, seeking liberty to pursue its remedy before the appropriate forum.

Respondent's Arguments

  • No specific opposing arguments are recorded, since the petition was disposed of on the petitioner's own request to withdraw.

Court Order / Findings

  • The Court permitted withdrawal of the writ petition with liberty to the petitioner to pursue its remedy before the appropriate forum in accordance with law.
  • The Court expressly clarified that it had not expressed any opinion on the merits of the case.

Important Clarification

Because the petition was withdrawn before full arguments were concluded, and the Court expressly declined to express any opinion on the merits, this order settles nothing about the underlying tax dispute — whatever GST, Central Excise, or Customs question originally motivated the writ petition remains entirely open for the petitioner to pursue through the appropriate forum.

Sections Involved

  • Constitution of India, 1950 — Article 226 (writ jurisdiction; withdrawal of petitions with liberty)

Decision – In Favour of

Disposed of without a decision on merits — the writ petition was withdrawn at the petitioner's request, with express liberty to pursue the appropriate remedy, and the Court took no view on the underlying dispute.

Case Details

  • Court: High Court of Orissa at Cuttack
  • Case No.: W.P.(C) No.27786 of 2023
  • Coram: Acting Chief Justice Dr. B.R. Sarangi and Mr. Justice Murahari Sri Raman
  • Date of Order: 06.10.2023 (Order No.03)

Link to Download the Order

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