Facts of the Case

The petitioner, M/s. Shankar Kumar Bisoi, Koraput, filed this writ petition before the High Court of Orissa at Cuttack against the CT and GST Officer, Koraput and others, in a dispute governed by the Orissa Goods and Services Tax Act, 2017 / Central Goods and Services Tax Act, 2017. The order records no independent facts, submissions or reasoning of its own; the Bench, taking up the matter through hybrid mode, disposed of the petition in terms of a common order passed by the same Court on 6 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 vs Additional State Tax Officer, CT & GST, Cuttack and others. No standalone discussion of the petitioner's grievance, the notices/orders impugned, or the reasoning applied is available in this order.

Issues Involved

  1. Whether the petitioner's grievance against the CT and GST Officer, Koraput fell within the scope of the common order already passed in the batch of connected writ petitions led by W.P.(C) No.6684 of 2023.
  2. Whether a separate/individual adjudication was necessary once the lead batch order had been passed.

Petitioner's Arguments

  • No independent arguments of the petitioner are recorded in this order; the case was treated as covered by the batch of connected petitions decided together with W.P.(C) No.6684 of 2023.

Respondent's Arguments

  • No independent arguments of the respondents are recorded in this order; the disposal proceeded on the basis that the matter fell within the common order already passed in the connected batch.

Court Order/Findings

  • The matter was taken up through hybrid mode.
  • The writ petition was disposed of in terms of the common order passed by the same Bench on 6 November 2023 in W.P.(C) No.6684 of 2023 and the batch of connected writ petitions (M/s. Pravat Kumar Choudhury and others vs Additional State Tax Officer, CT & GST, Cuttack and others), without any separate reasoning being recorded for this petitioner.

Important Clarification

Where a High Court has already decided the governing legal question in a lead or common order covering a batch of connected GST writ petitions, subsequent, similarly placed petitions are frequently disposed of by simple reference to that common order without independent reasoning; readers must consult the underlying common order (here, in W.P.(C) No.6684 of 2023 and batch) to understand the actual basis and terms of relief.

Sections Involved

  • Orissa Goods and Services Tax Act, 2017 / Central Goods and Services Tax Act, 2017 — the general statutory framework under which the petitioner's dispute with the CT and GST Officer, Koraput arose; no specific section is discussed in this order.

Decision – In Favour of

This is a purely procedural, batch-reference disposal with no independent reasoning or finding on merits recorded for this petitioner. The outcome, whatever relief or direction it carries, is entirely governed by the common order in W.P.(C) No.6684 of 2023 and batch; this order by itself cannot be characterised as a merits win for either the Assessee or the Department.

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.3554 of 2023
  • CNR: Not available
  • Coram: Acting Chief Justice Dr. B.R. Sarangi and Justice Murahari Sri Raman
  • Decision Date: 8 November 2023
  • Disposal Nature: Disposed of in terms of common order in W.P.(C) No.6684 of 2023 and batch

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