Orissa High Court
WP(C)/14756/2026 of TARAKNATH DAS Vs ASSISTANT COMMISSIONER OF CT AND GST, CT AND GST CIRCLE, BARIPADA on 14 August 2026
of 3 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P. (C) No.14756 of 2026 CNR No. ODHC010347282026 Taraknath Das …. Petitioner Represented by Adv.- Mr. Jagabandhu Sahoo, Senior Advocate assisted by Ms. Kajal Sahoo, Advocate -versus- Assistant Commissioner of CT & GST, CT & GST Circle,
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P. (C) No.14756 of 2026
CNR No. ODHC010347282026
Taraknath Das
….
Petitioner
Represented by Adv.-
Mr. Jagabandhu Sahoo, Senior Advocate
assisted by Ms. Kajal Sahoo, Advocate
-versus-
Assistant Commissioner of CT &
GST, CT & GST Circle,
Mayurbhanj, Baripada and
another
….
Opposite Parties
Mr. Sunil Mishra, Standing Counsel
CORAM:
HON’BLE MR. JUSTICE MANASH RANJAN PATHAK
AND
HON’BLE MR. JUSTICE MURAHARI SRI RAMAN
Order No.
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ORDER
14.08.2026 (Hybrid Mode)
02.
1. In this writ petition, the petitioner has challenged the order dated 20th April, 2026 passed by the Assistant Commissioner of CT and GST, CT and GST Assessment Unit, Rairangpur (opposite party No.2) under Section 79(1)(c)(iv) of the Central Goods and Services Tax Act, 2017 rejecting the application for revocation of the order vide letter dated 29.11.2023 whereby the bank account of the petitioner has been under attachment.
2. It is submitted by Mr. Sunil Mishra, learned Standing Counsel for the C.T. and G.S.T. Department that the relief claimed in this writ petition has already been redressed by the concerned authority. To that effect, he has filed letter dated 14.08.2026 issued by the Assistant Commissioner of C.T. & G.S.T., C.T. & G.S.T. Circle, Mayurbhanj, Baripada pertaining to Tax Periods from April, 2018 to March, 2022 with regard to withdrawal of attachment notice issued under Section 79(1)(c) of the Odisha Goods and Services Tax Act/Central Goods and Services Tax Act, 2017 vide CT & GST Assessment Unit, Rairangpur Office Letter No.4853 dated 29.11.2023, wherein it is stated as follows:
“In inviting a kind reference to the subject cited above, I am to intimate that the CT & GST Assessment Unit, Rairangpur Office Notice bearing letter No.4853/Dated. 29.11.2023 for Rs.9,29,700/- (Rupees Nine Lakh Twenty-Nine Thousand Seven Hundred Only) in case of M/s. Billion Traders Pvt. Ltd. (Director-Tarak Nath Das), bearing GSTIN- 21AACCB2808EIZF, 212300000709TMP A/c.No. 30308267420, PAN:AACCB2808E & AHSPD3564F is hereby withdrawn with immediate effect.”
3. Mr. Jagabandhu Sahoo, learned Senior Advocate assisted by Ms. Kajal Sahoo, learned Advocate having perused the said letter, conceded that the relief claimed by the petitioner does not survive any further and in fact the relief has already been granted by the concerned authority.
4. Heard learned counsel for the parties.
5. Perused the letter No.1625/CT & GST dated 14.08.2026 of the Assistant Commissioner of CT and GST, CT & GST Circle, Mayurbhanj, Baripada.
6. Since the relief as claimed by the petitioner in the instant writ petition has already been redressed by the authority concerned and faced with above situation, there remains nothing to be decided in the writ petition; hence, the same liable to be disposed of.
7. In view of the above, the writ petition along with pending interlocutory application(s) is disposed of.
(Manash Ranjan Pathak)
Judge
(Murahari Sri Raman)
Judge
Bichi
Digitally Signed Signed by: BICHITRANANDA SAHOO Designation: Secretary Reason: Authentication Location: Orissa High Court, Cuttack Date: 17-Aug-2026 17:36:27 Signature Not Verified