Facts of the Case

M/s. Banabasi Panda, of Paradeep, filed W.P.(C) No. 3235 of 2023 before the High Court of Orissa at Cuttack against the Joint Commissioner (Appeal), CTGST, Cuttack and others, in a dispute arising under the Odisha Goods and Services Tax/Central Goods and Services Tax appellate framework. The matter was taken up by a Division Bench (Acting Chief Justice Dr. B.R. Sarangi and Justice Murahari Sri Raman) through hybrid mode on 14.11.2023. Rather than recording independent facts, issues or reasoning, the order notes only that the petition is disposed of in terms of a common order dated 06.11.2023 passed in W.P.(C) No. 6684 of 2023 and a batch of connected writ petitions titled M/s. Pravat Kumar Choudhury and Others v. Additional State Tax Officer, CT & GST, Cuttack and Others. The order sheet itself does not set out the underlying facts of the petitioner's specific grievance, the reliefs claimed, or the operative directions contained in the lead batch order it adopts.

Issues Involved

  1. Whether the challenge raised by the petitioner to the order of the Joint Commissioner (Appeal), CTGST, Cuttack stands covered by the common order passed in the batch of writ petitions led by Pravat Kumar Choudhury vs Additional State Tax Officer, CT & GST, Cuttack.
  2. What relief follows for the petitioner as a consequence of the Court adopting that common order.

Petitioner's Arguments

  • Not separately recorded in this order; the petitioner's grievance appears to track the common grievance raised in the batch of writ petitions led by Pravat Kumar Choudhury vs Additional State Tax Officer, CT & GST, Cuttack, whose reasoning this order adopts by reference.

Respondent's Arguments

  • Not separately recorded in this order; the CT & GST Department's standing counsel appeared, but no distinct submissions specific to this petitioner are noted.

Court Order/Findings

  • The writ petition was disposed of in terms of the common order dated 06.11.2023 passed in W.P.(C) No. 6684 of 2023 and batch (Pravat Kumar Choudhury vs Additional State Tax Officer, CT & GST, Cuttack).
  • No independent reasoning, findings, or operative directions specific to this petitioner are recorded in the order sheet available for this case.

Important Clarification

  • Where multiple CTGST writ petitions raise a common grievance, the Orissa High Court disposes of connected matters by adopting the reasoning and directions of a lead or common order, rather than repeating the analysis in each individual order.
  • Practitioners tracking this petitioner's outcome must refer to the lead order in W.P.(C) No. 6684 of 2023 and batch (Pravat Kumar Choudhury vs Additional State Tax Officer, CT & GST, Cuttack) to ascertain the actual relief granted or denied.

Sections Involved

  • The order itself does not cite any specific statutory provision. Based on the parties named — an appeal before the Joint Commissioner (Appeal), CTGST — the dispute is understood to arise under the appellate machinery of the Odisha Goods and Services Tax Act, 2017 read with the Central Goods and Services Tax Act, 2017.

Decision – In Favour of

This order does not itself disclose a merits outcome for either the assessee or the department. It simply disposes of the petition in terms of a common order passed in a separate lead matter (W.P.(C) No. 6684 of 2023 and batch), and the actual result for this petitioner can only be ascertained by examining that lead order.

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. 3235 of 2023
  • CNR: Not available
  • Coram: Hon'ble Acting Chief Justice Dr. B.R. Sarangi and Hon'ble Mr Justice Murahari Sri Raman
  • Decision Date: 14 November 2023
  • Disposal Nature: Disposed of in terms of the common order passed in W.P.(C) No.6684 of 2023 and batch (Pravat Kumar Choudhury vs Additional State Tax Officer, CT & GST)

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