Facts of the Case

The Petitioner, Dillip Kumar Jena, filed a writ petition before the High Court of Orissa at Cuttack against the Commissioner of CT and GST, Odisha, and other opposite parties. The matter was listed and taken up through hybrid mode before the Acting Chief Justice and Justice Murahari Sri Raman. The order records that the Petitioner's writ petition raised issues covered by a batch of 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), in which the Court had already passed a common order on 6 November 2023. The text of the order available in this matter does not itself set out the facts of the underlying GST dispute, the assessment or notice under challenge, or the parties' individual submissions — these were evidently addressed in the lead batch judgment.

Issues Involved

  1. Whether the present writ petition raised the same or substantially similar issues as those already decided in the common batch order dated 6 November 2023 in M/s. Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack (W.P.(C) No.6684 of 2023 and batch).
  2. Whether the petition could accordingly be disposed of by adopting the findings and directions recorded in that common order.

Petitioner's Arguments

  • The available record does not set out separately-recorded submissions on behalf of the Petitioner in this order; the disposal proceeds directly by reference to the common batch order.

Respondent's Arguments

  • The available record similarly does not set out separately-recorded submissions on behalf of the Commissioner of CT and GST or the other opposite parties in this order.

Court Order/Findings

  • The Bench, comprising the Acting Chief Justice and Justice Murahari Sri Raman, noted that the matter was taken up through hybrid mode.
  • 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 of Writ Petitions (M/s. Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack and others), without independently recording reasons specific to this matter.

Important Clarification

  • This order is a short-form batch disposal: the substantive reasoning and directions applicable to the Petitioner are contained in the lead common order dated 6 November 2023 in M/s. Pravat Kumar Choudhury and others, which is not reproduced in this record. Readers seeking the operative principle should refer to that common order directly.

Sections Involved

  • Provisions relating to assessment and recovery under the Odisha Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017, as addressed in the common order in the lead batch matter (not independently set out 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. The petition was disposed of by adopting the common order in the batch led by M/s. Pravat Kumar Choudhury and others; whether that outcome favoured the assessee, the department, or was mixed can only be ascertained from the lead judgment itself.

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.14554 of 2023
  • CNR: Not available
  • Coram: Acting Chief Justice Dr. B.R. Sarangi and Justice Murahari Sri Raman
  • Decision Date: 16-11-2023
  • Disposal Nature: Disposed of (in terms of common order in M/s. Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST)

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