Facts of the Case

The petitioner, M/s. Subham Motors of Khurda, filed W.P.(C) No.19913 of 2023 before the High Court of Orissa at Cuttack against the Commissioner of CT & GST Odisha, Cuttack and other opposite parties, represented by Mr. Janmejaya Dash, Advocate. The Department appeared through its Standing Counsel for the CT & GST Department and separately through the Senior and Junior Standing Counsel for CGST, CX & Customs, indicating that both State and Central tax authorities had an interest in the proceedings. The petition, like numerous other connected writ petitions filed by registered dealers against the CT & GST authorities in Odisha, was taken up through hybrid mode on 8 November 2023. The Division Bench recorded that the controversy raised was already covered by the 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, in the lead case of M/s. Pravat Kumar Choudhury and Others v. Additional State Tax Officer, CT & GST, Cuttack and Others. On that basis, the present petition was disposed of without a separate, independent discussion of the petitioner's individual facts or grievance.

The presence of both the CT & GST Department's counsel and the separate Senior and Junior Standing Counsel for CGST, CX & Customs on record reflects that the underlying dispute, common to the batch of petitions, touched upon issues of concern to both the State and Central GST administrations. As in the other connected matters disposed of on the same date, the present order does not set out the petitioner's individual cause of action in any detail, relying entirely on the earlier common adjudication for its operative outcome.

Issues Involved

  1. Whether the grievance raised by M/s. Subham Motors against the CT & GST authorities fell within the scope of the common order dated 6 November 2023 passed in W.P.(C) No.6684 of 2023 and batch.
  2. Whether disposal by reference to that common order, without independent adjudication, was appropriate.

Petitioner's Arguments

  • Pressed the writ petition on grounds parallel to those raised by the petitioners in the lead batch matter of Pravat Kumar Choudhury and Others, reflecting a grievance common to several dealers proceeded against by the CT & GST Department.
  • No submissions specific to the petitioner's individual facts are separately recorded in the order.

Respondent's Arguments

  • The Commissioner of CT & GST Odisha and other opposite parties were represented by the Standing Counsel and Additional Standing Counsel for the CT & GST Department, along with counsel for CGST, CX & Customs.
  • No contentions specific to this individual petitioner are separately recorded, the Department's stand having been addressed in the lead batch matter.

Court Order/Findings

  • The Division Bench, comprising the Acting Chief Justice and Justice Murahari Sri Raman, took up the matter through hybrid mode and found the case covered by 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).
  • Operative direction: the writ petition was disposed of in terms of the said common order, without recording any further independent reasoning.
  • No additional liberty beyond that flowing from the common order was separately recorded.

Important Clarification

Batch disposal of connected GST writ petitions by reference to a common order is a standard case-management practice adopted by High Courts where multiple dealers raise an identical legal grievance against the same tax administration. The operative reasoning in such connected orders must always be read together with the lead judgment to understand the substantive basis of disposal.

Practitioners tracking such batch orders should always locate and read the lead judgment to ascertain the precise relief granted, the conditions attached to it, and whether any further compliance steps were required of the petitioner.

Sections Involved

  • Odisha Goods and Services Tax Act, 2017 / Central Goods and Services Tax Act, 2017 – governing statute for the underlying CT & GST proceedings.
  • Article 226 of the Constitution of India, 1950 – writ jurisdiction invoked by the petitioner.

Decision – In Favour of

As with other connected batch orders, this disposal does not independently record a finding in favour of either the Assessee or the Department; the outcome is governed entirely by the lead judgment in W.P.(C) No.6684 of 2023 and batch (Pravat Kumar Choudhury and Others v. Additional State Tax Officer, CT & GST, Cuttack and Others), which readers should consult for the substantive ratio.

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.19913 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 GST batch matter

Link to Download the Order

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