Iot Utkal Energy Services Ltd Vs Union of India and another (Orissa High Court)
In the case of Iot Utkal Energy Services Ltd Vs Union of India and Another before the Orissa High Court, the petitioner sought permission to withdraw their writ petition and pursue an appeal before the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT). The petitioner had initially filed the writ petition, seeking adjudication on a matter but was advised to take the statutory route of appealing to CESTAT.
The revenue’s counsel argued that the writ petition was not maintainable, given that there was an available alternative statutory remedy in the form of an appeal to CESTAT. The court, acknowledging the availability of this alternative remedy, decided that the matter should be resolved through the appeal process rather than through a writ petition.
As a result, the court dismissed the writ petition as withdrawn. The petitioner’s counsel requested that time be excluded for the purpose of filing the appeal and asked for the appeal to be disposed of within nine months of its admission, should the Tribunal allow the appeal. The court directed that, should the Tribunal admit the appeal, it should aim for a timely resolution, ideally within the stipulated nine months.
