Facts of the Case

The petitioner, M/s Kamalakanta Nayak of Mayurbhanj, filed a writ petition before the High Court of Orissa at Cuttack against the Additional CT and GST Officer, Balasore, and others, in connection with a GST-related dispute before the CGST/Orissa GST Act authorities. The matter was taken up through hybrid mode and was heard along with a large batch of similarly placed writ petitions arising out of proceedings before the CT & GST Department, Odisha. The order records no independent facts of the petitioner's individual case, the underlying assessment or the specific relief claimed; it instead disposes of the petition by reference to a common order already passed by the same Bench in a lead matter.

Issues Involved

  1. Whether the petitioner's writ petition, raising a GST grievance against the Additional CT and GST Officer, Balasore, should be disposed of in terms of the common order already passed in the lead batch matter.

Petitioner's Arguments

  • No independent submissions specific to this petitioner are recorded in the order; the petition proceeded as part of a batch raising a common grievance against the CT & GST Department, Odisha.

Respondent's Arguments

  • No independent submissions specific to this petitioner are recorded in the order; the State's standing counsel appeared for the CT & GST Department as in the connected batch matters.

Court Order/Findings

  • The Court took up the matter through hybrid mode.
  • The writ petition was disposed of in terms of the common order dated 6th November 2023 passed by the same Bench in W.P.(C) No.6684 of 2023 and batch (M/s. Pravat Kumar Choudhury and others vs. Additional State Tax Officer, CT & GST, Cuttack and others), without recording any separate reasoning for this petitioner.
  • No further directions specific to this petitioner appear on the face of the order.

Important Clarification

  • This is a short administrative disposal that adopts, without repeating, the reasoning of a lead common order (W.P.(C) No.6684 of 2023 and batch) governing a cluster of Odisha GST writ petitions; the operative reasoning and the relief actually granted must be read from that lead order, not from this two-line disposal.
  • Practitioners tracking this line of Orissa GST litigation should independently obtain and review the common order in W.P.(C) No.6684 of 2023 to understand the substantive principle applied to this and connected petitioners.

Sections Involved

  • Odisha Goods and Services Tax Act, 2017 — the State GST enactment under which the underlying proceedings before the Additional CT and GST Officer, Balasore, appear to arise (specific section not identified in this short order).

Decision – In Favour of

The order itself does not disclose a merits-based outcome for this petitioner. It is best described as disposed of in terms of a common order passed in a connected lead matter, without an independent finding recorded either way; the actual result depends on the terms of that common order, which is not reproduced here.

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.35775 of 2023
  • CNR: Not available on record
  • Coram: Acting Chief Justice Dr. B. R. Sarangi and Justice Murahari Sri Raman
  • Decision Date: 14 November 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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