Facts of the Case

Sagar Parmanik filed a writ petition before the High Court of Orissa at Cuttack against the Commissioner of CT & GST, Odisha and others, invoking Article 226 of the Constitution in relation to a dispute arising under the Odisha Goods and Services Tax Act, 2017/Central Goods and Services Tax Act, 2017. Standing Counsel for the CT & GST Department represented the opposite parties. The matter, taken up through hybrid mode on 08.11.2023, does not record any facts, GSTIN, quantum, or procedural history specific to the petitioner; instead, it was disposed of by applying the common order dated 6 November 2023 passed in W.P.(C) No.6684 of 2023 and connected batch of writ petitions titled M/s. Pravat Kumar Choudhury and Others v. Additional State Tax Officer, CT & GST, Cuttack and Others.

Issues Involved

  1. Whether the petitioner's grievance stood covered by the common order passed in the Pravat Kumar Choudhury batch of writ petitions.
  2. What consequential relief, if any, followed for the petitioner on application of that common order.

Petitioner's Arguments

  • No independent submissions are separately recorded; the petitioner's counsel appeared, and the matter was treated by the Court as governed by the same considerations as the lead batch of writ petitions.

Respondent's Arguments

  • Standing Counsel for the CT & GST Department appeared; no independent contest is recorded, the disposal proceeding on the footing of the common order already rendered in the lead matter.

Court Order/Findings

  • 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 Batch of Writ Petitions (M/s. Pravat Kumar Choudhury and Others v. Additional State Tax Officer, CT & GST, Cuttack and Others).
  • No independent reasoning or relief distinct from the lead order is set out in this short order.

Important Clarification

As with other connected matters disposed of in the same batch, the actual reasoning and relief must be located in the lead order in the Pravat Kumar Choudhury batch; this order, taken alone, does not disclose the substantive ratio governing the petitioner's GST dispute. Readers should treat such connected orders as index entries pointing to the lead judgment rather than as freestanding precedents in themselves, particularly when relying on them for future litigation strategy.

Sections Involved

  • Odisha Goods and Services Tax Act, 2017 / Central Goods and Services Tax Act, 2017 — the substantive statute governing the underlying dispute with the CT & GST Department.
  • Article 226, Constitution of India — the writ jurisdiction invoked by the petitioner against the Commissioner of CT & GST, Odisha.

Decision – In Favour of

The outcome cannot be assessed from this order in isolation, as it simply adopts a common order passed in a separate lead matter without reproducing its reasoning. This is a procedural disposal, not an independent merits decision; the actual holding must be traced to the lead judgment in the Pravat Kumar Choudhury batch of writ petitions decided on 6 November 2023.

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. 34920 of 2023
  • CNR: Not available
  • Coram: Acting Chief Justice Dr. B.R. Sarangi and Justice Murahari Sri Raman
  • Decision Date: 08.11.2023
  • Disposal Nature: Disposed of in terms of common order (batch GST matter)

Link to Download the Order

Download the full judgment (PDF)

Disclaimer

This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.