Facts of the Case

The petitioner, Radha Mohan Panigrahi, filed a writ petition before the High Court of Orissa at Cuttack against the Commissioner of CT and GST, Odisha, and other opposite parties in connection with a GST dispute. The matter was taken up through hybrid mode on 08.11.2023 by a Division Bench comprising the Acting Chief Justice and another judge. The order itself is extremely brief and does not set out independent facts, arguments, or reasoning specific to the petitioner's dispute; instead, the Bench disposed of the petition by adopting the terms of a common order dated 6th November 2023 passed by the same Court 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. No details of the underlying assessment, the GSTIN involved, the amount in dispute, or the specific relief granted to this petitioner are recorded anywhere in the order.

Issues Involved

  1. Whether the petitioner's individual writ petition raised issues identical to those already decided in the batch of writ petitions led by M/s. Pravat Kumar Choudhury.
  2. Whether it was appropriate for the Court to dispose of the petition solely by adopting the common order rendered in the batch matter, without recording separate findings.

Petitioner's Arguments

  • No separate submissions specific to this petitioner are recorded in the order; the case appears to have been treated as covered by the batch of writ petitions already decided by the Court.

Respondent's Arguments

  • No separate submissions of the Commissioner of CT and GST or other opposite parties are recorded in the order; disposal proceeded on the footing that the issue stood covered by the common order in the batch matter.

Court Order/Findings

  • The writ petition was disposed of strictly in terms of the common order dated 6th November 2023 passed in W.P.(C) No.6684 of 2023 and batch (M/s. Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack and others).
  • No independent reasoning or fresh adjudication was recorded for this petitioner; the disposal was a mechanical application of the batch order to this case.
  • No costs were awarded, and the order does not indicate whether any liberty was separately reserved to the petitioner.

Important Clarification

Where the Orissa High Court disposes of a GST writ petition "in terms of" a common/batch order passed in a lead matter, the actual reasoning and relief must be traced to the lead judgment — here, M/s. Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack — since the disposing order itself records no independent findings for the individual petitioner.

Sections Involved

  • Provisions of the Odisha Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017, as applicable to the underlying dispute (not separately specified in this order).
  • Article 226 of the Constitution of India, 1950 — writ jurisdiction invoked.

Decision – In Favour of

Cannot be conclusively determined from this order alone. Since the petition was disposed of purely by reference to the common batch order without any independent finding recorded for this petitioner, the actual outcome depends entirely on the terms of the order in M/s. Pravat Kumar Choudhury and others, which is not reproduced in this order.

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.29804 of 2023
  • CNR: Not available
  • Coram: Acting Chief Justice Dr. B. R. Sarangi and Mr. Justice Murahari Sri Raman
  • Decision Date: 08.11.2023
  • Disposal Nature: Disposed of in terms of a common order in a batch of GST writ petitions

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