Facts of the Case

The petitioner, Gobinda Chandra Sahoo, filed a writ petition before the Orissa High Court against the Commissioner of State Tax, Commissionerate of CT and GST, Cuttack, and others, which was taken up through hybrid mode on 14.11.2023. As with several connected matters before the same Bench, the order sheet is a short, one-paragraph disposal that does not independently set out the underlying facts, the impugned order under challenge, or the reliefs originally sought by the petitioner. The Court disposed of the petition by directing that it be governed by the terms of the common order passed by the same Bench on 6th November, 2023 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 substantive reasoning and directions governing this petitioner are, therefore, to be found in that batch order rather than in this record.

Issues Involved

  1. Whether the petitioner's grievance against the Commissioner of State Tax, Commissionerate of CT and GST, Cuttack, fell within the scope of the common order dated 06.11.2023 passed in the batch of writ petitions led by M/s. Pravat Kumar Choudhury and others.
  2. What relief, if any, follows for the petitioner as a consequence of the earlier batch order being applied to this petition.

Petitioner's Arguments

  • The specific submissions made on behalf of the petitioner are not recorded in this brief disposal order; the petition appears to have raised a grievance of the same nature as those already adjudicated in the batch of writ petitions led by W.P.(C) No.6684 of 2023.

Respondent's Arguments

  • The specific submissions made on behalf of the Commissioner of State Tax, Commissionerate of CT and GST, Cuttack, and other opposite parties are not recorded in this brief disposal order.

Court Order/Findings

  • The Court disposed of the writ petition in terms of the common order dated 6th November, 2023 passed in W.P.(C) No.6684 of 2023 and the batch of connected writ petitions (M/s. Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack and others), without independently recording fresh reasons in this order.
  • No separate findings on facts or law specific to this petitioner are set out in the order sheet available on record.

Important Clarification

  • Where a High Court disposes of a writ petition strictly "in terms of" an earlier common/batch order, the operative reasoning and directions are those contained in the earlier batch order, and the present order sheet must be read together with that batch order to understand the actual relief granted.
  • Readers seeking the substantive ratio applicable to this petitioner should refer to the common order dated 06.11.2023 in W.P.(C) No.6684 of 2023 (Pravat Kumar Choudhury and others), which is not reproduced in the record examined here.

Sections Involved

  • Section 107, Odisha Goods and Services Tax Act, 2017 / Central Goods and Services Tax Act, 2017 – Provisions commonly at issue in Commissionerate of CT and GST, Cuttack batch matters relating to appeals and related proceedings (inferred from the batch reference; not independently confirmed from this record).

Decision – In Favour of

This order does not permit a reliable finding in favour of either the assessee or the department. The petition was disposed of purely by reference to an earlier common batch order, without any independently recorded reasoning or holding in this record, so no binding outcome can be attributed to this petitioner beyond noting that the batch order governs the case.

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.28641 of 2023
  • CNR: Not available on record
  • Coram: Acting Chief Justice Dr. B.R. Sarangi and Mr Justice Murahari Sri Raman
  • Decision Date: 14.11.2023
  • Disposal Nature: Disposed of (in terms of common batch order dated 06.11.2023)

Link to Download the Order

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