JUDGMENT 1. It appears that against the order dated 19th February, 2021 passed by the CT & GST Officer, Bhubaneswar under Section 74 of the CGST/SGST Act, 2017, the Petitioner has pending the disposal of his rectification application voluntarily paid a sum of Rs.20,68,196/- apart from interest of Rs.5,59,154/-. 2. The prayer for rectification of the return has been rejected by the CT & GST Officer, Bhubaneswar-1 Circle by an order dated 17th December, 2022 requiring the Petitioner to pay a further sum of Rs.10,66,619/- towards tax and Rs.6,83,805/- towards interest. 3. Mr. Rudra Prasad Kar, learned counsel for the Petitioner states that the Petitioner will seek leave to withdraw the present petition with liberty to file a statutory appeal against the impugned order dated 19th February, 2021 subject to the Court clarifying that the pre-deposit amount at the time of filing the first appeal will be 10% of the balance tax demanded after accounting for the above payment already made by the Petitioner towards tax. 4. Accordingly, while permitting the Petitioner to withdraw the present petition with liberty to file a statutory appeal in accordance with law, it is clarified that the pre-deposit amount will be calculated at 10% on the balance tax demand after deducting the tax amount paid by the Petitioner as aforesaid. 5. If such appeal is filed not later than 1st March, 2023 accompanied by an application for condonation of delay explaining the delay on account of the pendency of the present petition, it will be considered in accordance with law by the Appellate Authority. The Court clarifies that it has not expressed any view in the matter. The originals be returned to the Petitioner subject to it being substituted by attested photocopies thereof. 6. Accordingly, the writ petition is disposed of as withdrawn with liberty as prayed for in the above terms.