Facts of the Case

The petitioner, Binayananda Mohanty, filed this writ petition against the Commissioner of CT and GST, Odisha, and others, before the High Court of Orissa at Cuttack, in relation to a dispute arising under the Goods and Services Tax laws. The matter was taken up through hybrid mode on 08.11.2023. As with several connected matters heard around the same date, the Court did not record independent facts, submissions or reasoning specific to this petitioner, and instead disposed of the writ petition by applying the common order it had passed 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 v. Additional State Tax Officer, CT & GST, Cuttack and others. The text of that common order is not reproduced in the present order.

Issues Involved

  1. Whether the petitioner's grievance against the Commissioner of CT and GST, Odisha, is governed by the common order passed in the batch of connected writ petitions led by Pravat Kumar Choudhury and others.

Petitioner's Arguments

  • No independent submissions on behalf of the petitioner are recorded in this order; the matter appears to have been treated as covered by the batch of connected petitions.

Respondent's Arguments

  • No independent submissions on behalf of the CT and GST Department are recorded in this 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 the batch of connected writ petitions (Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack and others).
  • No independent reasoning or operative directions specific to this petitioner are recorded in the text before us.

Important Clarification

Where the Orissa High Court disposes of a batch of connected GST writ petitions through one leading common order, individual orders in the remaining connected matters (as here) typically record only the cross-reference and no independent reasoning. A reader seeking the actual ratio applicable to such petitioners must refer to the lead order in W.P.(C) No.6684 of 2023 (Pravat Kumar Choudhury and others), which is not before us in this text.

Sections Involved

  • Goods and Services Tax Act, 2017 (Central and State) — the general statutory framework under which the Commissioner of CT and GST's action was challenged; the specific provision at issue is not identifiable from this order.

Decision – In Favour of

This is a purely procedural, referential disposal with no independent finding on merits recorded in the text available. The outcome mirrors whatever was decided in the lead common order (W.P.(C) No.6684 of 2023), which is not reproduced here, so no clean win for either the Assessee or the Department can honestly be attributed to this order standing 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.28623 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 a common GST order

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