Facts of the Case

The Petitioner, Debadurllava Das, filed a writ petition before the High Court of Orissa at Cuttack against the Commissioner, GST (State), and other opposite parties. The available record does not set out the underlying facts of the assessment, notice or order originally under challenge, or the relief initially sought in the writ petition; it records only the proceedings at the final hearing. While the writ petition was pending, the Petitioner's statutory appeal came to be disposed of by the Appellate Authority. At the hearing, the Standing Counsel for the CT & GST Department produced before the Court a copy of the appeal order passed by the Appellate Authority, after serving a copy on counsel for the Petitioner, and submitted that the relief sought in the writ petition no longer survived in view of that disposal.

Issues Involved

  1. Whether the writ petition survived for adjudication once the Petitioner's appeal before the Appellate Authority had itself been disposed of during the pendency of the writ petition.
  2. What relief, if any, remained available to the Petitioner in these circumstances.

Petitioner's Arguments

  • The available record does not set out separate submissions resisting the Department's position that the relief sought in the writ petition no longer survived; counsel for the Petitioner was served with a copy of the appellate order in Court.

Respondent's Arguments

  • The Standing Counsel for the CT & GST Department submitted, on filing a copy of the appellate order in Court, that since the Appellate Authority had already disposed of the appeal filed by the Petitioner, the relief sought by the Petitioner in the writ petition no longer survived.

Court Order/Findings

  • Noting that the Appellate Authority had already disposed of the Petitioner's appeal, the Court held that the relief sought in the writ petition no longer survived.
  • The writ petition was disposed of, with liberty granted to the Petitioner to pursue his remedy before the appropriate forum in accordance with law.

Important Clarification

  • Where the underlying appeal that a writ petition sought to protect or expedite is itself decided by the Appellate Authority during the pendency of the writ, the writ petition is rendered infructuous, and the appropriate course is to close it with liberty to the petitioner to challenge or act upon the appellate order through the further statutory or legal remedies available.

Sections Involved

  • Provisions governing appeals before the Appellate Authority under the Odisha Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017 (not independently detailed in this record).
  • Article 226 of the Constitution of India, 1950 — invoked for the writ remedy.

Decision – In Favour of

Not independently determinable from this order — no finding on the merits of the underlying GST dispute was recorded. The writ petition was closed as infructuous, with liberty preserved to the Petitioner to pursue further remedy.

Related Case Laws

No directly on-point case notes are currently published on this site.

Case Details

  • Court: High Court of Orissa at Cuttack
  • Case No.: W.P.(C) No.35302 of 2023
  • CNR: Not available
  • Coram: Acting Chief Justice Dr. B.R. Sarangi and Justice Murahari Sri Raman
  • Decision Date: 20-11-2023
  • Disposal Nature: Disposed of (relief no longer subsists; liberty granted to pursue further remedy)

Link to Download the Order

Download the full judgment (PDF)

Disclaimer

This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.