Authority: High Court of Orissa at Cuttack

Order Date: 12 Oct 2026

Case Overview

  • W.P.(C) No.28686 of 2024, CNR No. ODHC010826452024.
  • Petitioner: M/s. Deepak Kumar Mohanty, Jajpur, represented by Miss Itishree Tripathy (Advocate).
  • Opposite Parties: Union of India & revenue officials – Mr. Sunil Mishra (Standing Counsel), Mr. Avinash Kedia (Jr. Standing Counsel), Mr. Satyanarayan Pattnaik (CGC).
  • The writ petition challenged a GST assessment demand issued by the Union of India.
  • During the pendency, the petitioner filed a memorandum stating that the Assessing Authority had rectified the assessment order in accordance with CBIC Circular No.183/15/2022‑GST dated 27.12.2022, issuing a Rectification Order on 19.09.2026 which nullified the demand.
  • The petitioner consequently prayed for permission to withdraw the writ petition and requested that the memorandum be kept on record.

Final Outcome

  • The Court, after considering the memorandum, permitted the petitioner to withdraw the writ petition.
  • The writ petition was dismissed as withdrawn.

Topics: GST, Court Order