Facts of the Case

The petitioners — M/s. Pradhan Tyres, Bharosa Developers and Pragati Transport, all of Sundargarh — filed a writ petition before the Orissa High Court against the Addl. Commissioner of Commercial Taxes and GST, Rourkela, and another, in a dispute concerning the CT & GST Department. The matter was taken up through hybrid mode on 08.11.2023. Rather than record independent facts or reasoning for this petition, the Bench disposed of it in terms of a common order already passed by the same Bench, six days earlier, in a connected batch of writ petitions.

Issues Involved

  1. Whether the grievance raised by the present petitioners against the CT & GST authorities is governed by, and could be disposed of in terms of, the common order passed in the connected batch matter.

Petitioner's Arguments

  • The order does not record any separate submissions made on behalf of these petitioners; the petition appears to have raised a grievance common to the batch of connected GST writ petitions disposed of together.

Respondent's Arguments

  • No separate submissions on behalf of the CT & GST authorities are recorded in this order either.

Court Order/Findings

  • The Court disposed of the writ petition strictly in terms of the common order dated 6th November 2023 passed in W.P.(C) No. 6684 of 2023 and Batch of Writ Petitions (M/s. Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack and others), without recording any independent reasoning specific to the present petitioners.
  • No separate findings or directions applicable specifically to Pradhan Tyres, Bharosa Developers or Pragati Transport are set out in this order.

Important Clarification

  • Where a High Court disposes of a writ petition "in terms of" a common order passed in a connected batch matter, the operative rights and directions governing the petitioner are contained in that batch order and not in the short disposal order itself; the actual relief granted can only be ascertained by examining the referenced batch judgment (here, W.P.(C) No. 6684 of 2023 and Batch, dated 06.11.2023).

Sections Involved

  • Provisions of the applicable GST enactment administered by the Commercial Taxes and GST Department, Odisha, under which the underlying dispute arose (not independently specified in this short order).
  • Article 226, Constitution of India, 1950 — writ jurisdiction invoked.

Decision – In Favour of

This order does not itself record a decision on merits. It simply directs disposal in terms of a common order passed in a connected batch matter, W.P.(C) No. 6684 of 2023 and Batch. Whether the outcome favours the Assessee or the Department depends entirely on the terms of that batch order, which is not reproduced in the text of this 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. 5988 of 2023
  • CNR: Not available in the order
  • Coram: Acting Chief Justice Dr. B.R. Sarangi and Justice Murahari Sri Raman
  • Decision Date: 08.11.2023
  • Disposal Nature: Disposed of in terms of a common order passed in a connected batch of GST writ petitions

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