Facts of the Case

The petitioner, M/s. Prabhakar Purohita of Koraput, filed the present writ petition before the Orissa High Court against the Commissioner of Commercial Taxes and GST, Cuttack and others, raising a grievance connected with GST administration. The matter was taken up through hybrid mode. The order itself does not set out the underlying facts or the specific relief claimed by the petitioner, as the Court disposed of the petition solely by reference to a common order passed on an earlier date in a batch of connected writ petitions.

Issues Involved

  1. Whether the petitioner's writ petition raised the same grievance already adjudicated in the common order dated 06.11.2023 passed 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).

Petitioner's Arguments

  • The petitioner's grievance, though not separately detailed in this order, was treated by the Court as covered by the common order passed in the batch of connected GST writ petitions led by M/s. Pravat Kumar Choudhury and others vs Additional State Tax Officer, CT & GST, Cuttack and others.

Respondent's Arguments

  • No separate submissions are recorded for the respondents; the order does not indicate any contest to disposal of the petition in terms of the common order.

Court Order/Findings

  • The writ petition was disposed of in terms of the common order dated 6th November, 2023, passed in W.P.(C) No.6684 of 2023 and batch of writ petitions (M/s. Pravat Kumar Choudhury and others vs Additional State Tax Officer, CT & GST, Cuttack and others).
  • No independent reasoning is recorded in this order; the operative directions are those contained in the common batch order.

Important Clarification

  • Where multiple writ petitions raise a common or substantially similar GST grievance, the Orissa High Court disposes of the connected matters by reference to a single leading/common order rather than repeating the reasoning in each order.
  • Practitioners tracking this line of litigation should refer to the common order 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) for the substantive reasoning and relief granted.

Sections Involved

  • Central Goods and Services Tax Act, 2017 / Odisha Goods and Services Tax Act, 2017 – the GST enactments under which the underlying dispute, addressed in the common order, arose.

Decision – In Favour of

This order does not itself record a finding in favour of either the Assessee or the Department; it merely disposes of the petition in terms of the common order passed in the connected batch of writ petitions. The result for the petitioner therefore mirrors whatever relief was granted in W.P.(C) No.6684 of 2023 and batch, 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.4423 of 2023
  • CNR: Not available on record
  • 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 common order dated 06.11.2023 in W.P.(C) No.6684 of 2023 and batch

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