Facts of the Case

M/s Shanti Pharmaceuticals, Cuttack, filed this writ petition before the High Court of Orissa at Cuttack against the Commissioner of CT and GST, Cuttack, and others, in relation to a GST dispute. The matter was taken up through hybrid mode on 14.11.2023. Beyond the cause title and appearance of counsel, the order itself records no independent facts about the nature of the underlying assessment, notice or demand being challenged; instead, the Bench disposed of the petition by treating it as covered by a common order the Court had passed a week earlier in a batch of connected writ petitions.

Issues Involved

  1. Whether the present petition raises the same issue already adjudicated in the common batch order dated 06.11.2023 in W.P.(C) No.6684 of 2023 (M/s Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack and others), warranting disposal on identical terms.

Petitioner's Arguments

  • No independent submissions are separately recorded in this order; the petitioner's counsel is not shown to have pressed any distinct facts or contentions beyond acceptance that the case was covered by the batch matter.

Respondent's Arguments

  • No independent counter-submissions are separately recorded; the standing counsel for CT & GST and CGST did not press for the petition to be treated differently from the common order.

Court Order/Findings

  • The matter was taken up through hybrid mode.
  • The writ petition was disposed of in terms of the common order dated 6 November 2023 passed by the Court 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 is recorded in this order; the operative relief, if any, is only that granted in the lead common order.

Important Clarification

  • This order carries no independent ratio of its own — its operative effect is entirely borrowed from the lead common order dated 06.11.2023 in W.P.(C) No.6684 of 2023 and batch.
  • Anyone relying on this case must locate and read the lead order to know the actual reasoning and relief that governs it.
  • This illustrates the routine High Court practice of disposing of a batch of connected GST writ petitions on identical terms through a short reference order, rather than repeating the underlying reasoning in each individual case.

Sections Involved

  • CGST/OGST Act, 2017 – the general framework under which the underlying dispute (not detailed in this short order) is understood to have arisen.
  • Article 226, Constitution of India – writ jurisdiction invoked before the High Court of Orissa.

Decision – In Favour of

Not independently determinable from this short disposal order. The outcome mirrors whatever relief was granted in the lead common order dated 06.11.2023 in W.P.(C) No.6684 of 2023 and batch, to which this petition was tagged and disposed of.

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.36104 of 2023
  • CNR: Not available on record
  • Coram: Acting Chief Justice Dr. B. R. Sarangi and Mr. Justice Murahari Sri Raman
  • Decision Date: 14.11.2023
  • Disposal Nature: Disposed of in terms of common order dated 06.11.2023 in W.P.(C) No.6684 of 2023 and batch

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