Facts of the Case

The petitioner, Mahima Mishra, filed a writ petition before the High Court of Orissa at Cuttack against the CT and GST Officer, Koraput, and others. The matter, taken up through hybrid mode, was disposed of by Acting Chief Justice Dr. B.R. Sarangi and Justice Murahari Sri Raman on 16 November 2023 strictly 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 (M/s Pravat Kumar Choudhury and others vs Additional State Tax Officer, CT & GST, Cuttack and others). The order itself does not independently set out the petitioner's underlying GST grievance or record separate arguments, as the disposal was governed entirely by the batch order.

Issues Involved

  1. Whether the petitioner's grievance against the CT and GST Officer, Koraput, was governed by the same considerations already decided in the common batch order dated 6 November 2023.

Petitioner's Arguments

  • No independent arguments are recorded in this order; the petitioner's grievance against the CT and GST Officer, Koraput, was treated as covered by the common batch order in Pravat Kumar Choudhury and others.

Respondent's Arguments

  • No independent arguments are recorded in this order; the department's position was treated as mirroring that taken in the connected batch matter.

Court Order/Findings

  • No independent reasoning is recorded in this order; the Court applied, without restating, the common order passed in the batch of connected writ petitions led by Pravat Kumar Choudhury and others vs Additional State Tax Officer, CT & GST, Cuttack.
  • The petition is disposed of strictly in terms of the common order dated 6 November 2023 passed in W.P.(C) No. 6684 of 2023 and connected matters (Pravat Kumar Choudhury and others vs Additional State Tax Officer, CT & GST).

Important Clarification

This is a batch-reference disposal and carries no independent ratio of its own. A reader facing a similar grievance against the CT and GST authorities in Odisha should consult the underlying common order in Pravat Kumar Choudhury and others vs Additional State Tax Officer, CT & GST, Cuttack (W.P.(C) No. 6684 of 2023 and connected matters) to understand the actual reasoning applied and the relief granted.

Sections Involved

  • Central Goods and Services Tax Act, 2017 / Odisha Goods and Services Tax Act, 2017 (general) – the batch proceedings from which this order draws its operative directions arose under these enactments, though the specific provisions are not set out in this short order.

Decision – In Favour of

This cannot honestly be stated as favouring either the Assessee or the Department from this order alone. It is a purely procedural disposal that adopts, without restating, the outcome of a separate common order, so no independent in-favour-of finding can be attributed to this particular judgment; the operative outcome depends entirely on the terms of the common order in Pravat Kumar Choudhury.

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. 2150 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 (batch GST matter)

Link to Download the Order

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