Facts of the Case

The petitioner, Puspanjali Acharya, filed this writ petition against The Commissioner of CT and GST, Odisha and others before the High Court of Orissa at Cuttack. As with a batch of similarly placed writ petitions, this matter was taken up through hybrid mode and disposed of by a short order dated 8 November 2023 recording only that it "is disposed of in terms of the common order passed by this Court on 6th November, 2023 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)", a lead judgment concerning proceedings under the GST law before the CT & GST Department, Cuttack. No independent facts, grounds or reasoning specific to this petitioner are recorded in the order available on record.

Issues Involved

  1. Whatever GST-related grievance the petitioner raised against the Commissioner of CT and GST, Odisha, resolved entirely by reference to the common order in the Pravat Kumar Choudhury batch of writ petitions — the specific issue is not independently recorded in this short order.

Petitioner's Arguments

  • Not independently recorded in this order; the petitioner's submissions, if any, are addressed only in the referenced common order dated 6 November 2023 in the Pravat Kumar Choudhury batch, which is not reproduced in this record.

Respondent's Arguments

  • Not independently recorded in this order; standing counsel for the CT & GST Department is shown as appearing, but no specific contention is set out beyond the common order that governs the disposal.

Court Order/Findings

  • The Court disposed of the writ petition purely by reference, holding it "disposed of in terms of the common order passed by this Court on 6th November, 2023 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 operative direction specific to this petitioner is recorded; the outcome is entirely tied to, and must be read together with, the common batch order.
  • The matter, taken up through hybrid mode, was disposed of accordingly with no separate costs order.

Important Clarification

  • Where a High Court disposes of a writ petition "in terms of" a named batch/common order, practitioners must obtain and read that referenced common order — here, the Pravat Kumar Choudhury batch order dated 6 November 2023 in W.P.(C) No.6684 of 2023 — to know the actual reasoning and relief; the short order itself carries no independent ratio.
  • This is a common practice in Orissa High Court GST writ petitions where numerous similarly placed petitioners are governed by one lead judgment, and their individual orders should not be read in isolation.

Sections Involved

  • Goods and Services Tax Act, 2017 (Odisha/Central) — general subject matter of the proceedings; the specific provisions actually in issue are contained in the referenced common order and are not set out in this short disposal order.

Decision – In Favour of

Cannot be determined from this order alone. The petition was disposed of by reference to a common batch order — M/s. Pravat Kumar Choudhury and others vs Additional State Tax Officer, CT & GST, Cuttack and others, dated 6 November 2023 in W.P.(C) No.6684 of 2023 — whose actual findings and relief are not reproduced in this record.

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.28294 of 2023
  • CNR: Not available on record
  • Coram: Acting Chief Justice Dr. B.R. Sarangi & Justice Murahari Sri Raman
  • Decision Date: November 8, 2023
  • Disposal Nature: Disposed of in terms of common order (batch matter)

Link to Download the Order

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