Facts of the Case

The petitioner, Ajit Kumar Senapati, filed a writ petition before the Orissa High Court against the Commissioner, CT & GST, Odisha, and others. The matter was taken up through hybrid mode on 08.11.2023. The order itself records no independent facts, grounds of challenge, or reliefs sought by the petitioner; instead, the Bench disposed of the petition by adopting the reasoning and directions contained in an earlier common order dated 6 November 2023 passed in a batch of connected writ petitions led by M/s. Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack and others (W.P.(C) No. 6684 of 2023 and batch).

Issues Involved

  1. Whether the present writ petition, raising a GST grievance similar to that in the Pravat Kumar Choudhury batch, could be disposed of by applying the common order passed in that batch.

Petitioner's Arguments

  • No separate arguments are recorded in the order; the disposal proceeds on the basis that the petitioner's grievance falls within the scope of the common order already passed in the Pravat Kumar Choudhury batch of matters.

Respondent's Arguments

  • No separate arguments on behalf of the Commissioner, CT & GST, Odisha and the other opposite parties are recorded; the State's standing counsel is noted as appearing, but no independent submissions are captured in this brief order.

Court Order/Findings

  • The writ petition was disposed of in terms of the common order passed by the Court on 6 November 2023 in W.P.(C) No. 6684 of 2023 and batch (M/s. Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack and others).
  • No independent findings, reasoning, or directions specific to Ajit Kumar Senapati's case are recorded in the present order.

Important Clarification

  • This order does not lay down any independent legal principle; it simply extends the ratio and directions of the Pravat Kumar Choudhury batch order to a similarly placed petitioner, illustrating how Orissa High Court disposes of connected GST matters through common/batch orders.
  • Readers seeking the substantive holding on the underlying GST issue should refer to the common order in W.P.(C) No. 6684 of 2023 and batch, which is not reproduced in this record.

Sections Involved

  • Odisha Goods and Services Tax Act, 2017 — the general statutory framework under which the underlying dispute before the Commissioner, CT & GST, Odisha arose; specific provisions are not identified in this batch-disposal order.

Decision – In Favour of

No independent finding on merits is recorded in this order. The petition was disposed of purely by reference to the common order in the Pravat Kumar Choudhury batch, so the outcome for this particular petitioner mirrors whatever relief was granted there; it cannot be independently characterised as favouring the Assessee or the Department from the text of this order alone.

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. 34452 of 2023
  • CNR: Not available
  • Coram: Acting Chief Justice Dr. B. R. Sarangi and Mr. Justice Murahari Sri Raman
  • Decision Date: 8 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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