Facts of the Case

Puspanjali Acharya filed this writ petition before the Orissa High Court against the Commissioner of CT and GST, Odisha and others. The matter was taken up through hybrid mode on 08.11.2023. The order itself does not set out the individual facts of the petitioner's dispute; instead, the Bench disposed of the petition by applying its common order dated 6 November 2023 passed in W.P.(C) No. 6684 of 2023 and a batch of connected writ petitions (M/s. Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack and others). As the text of that common batch order is not available in the record before us, the specific grounds and relief that ultimately governed this petitioner's case cannot be independently verified from this order alone.

Issues Involved

  1. Whether the petitioner's writ petition, being one among a batch of similarly placed GST matters before the Orissa High Court, was appropriately disposed of by applying the common order passed in the lead matter, W.P.(C) No. 6684 of 2023.

Petitioner's Arguments

  • The order does not record any separate arguments advanced by or for the petitioner; the matter appears to have been treated as covered by the common order in the batch of connected GST writ petitions.

Respondent's Arguments

  • The order does not record any separate arguments advanced by or for the Commissioner of CT and GST, Odisha and the other opposite parties; the disposal proceeded on the basis of the common batch order.

Court Order/Findings

  • The Bench, comprising the Acting Chief Justice and a puisne Judge, noted that the matter was taken up through hybrid mode.
  • The writ petition was disposed of in terms of the common order dated 6 November 2023 passed in W.P.(C) No. 6684 of 2023 and the batch of connected writ petitions. No independent reasoning specific to this petitioner is recorded in the order under review.

Important Clarification

  • Where the Orissa High Court disposes of a writ petition "in terms of" a common order passed in a lead or batch matter, the operative reasoning and relief actually granted are contained in that lead order, and readers seeking the substantive holding governing this petitioner should refer to the common order in W.P.(C) No. 6684 of 2023 (M/s. Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack and others).

Sections Involved

  • Odisha Goods and Services Tax Act, 2017 and the corresponding Central Goods and Services Tax Act, 2017 — the statutory framework under which the Commissioner of CT and GST, Odisha and the other opposite parties were proceeded against, as reflected in the cause title.

Decision – In Favour of

This is a thin, batch-reference disposal. The petition was disposed of by adopting the common order passed in a connected lead matter, without any independent finding on merits recorded in this order. It would not be accurate to characterise this as a win for either the assessee or the Department based on the text available; the actual outcome for the petitioner depends entirely on the terms of the common order in W.P.(C) No. 6684 of 2023, which is not before us.

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.28285 of 2023
  • CNR: Not available
  • Coram: Acting Chief Justice Dr. B. R. Sarangi and Mr. Justice Murahari Sri Raman
  • Decision Date: 08.11.2023
  • Disposal Nature: Disposed of (in terms of common batch order dated 06.11.2023)

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