Facts of the Case

The petitioner, Raghunath Panigrahi, filed a writ petition before the High Court of Orissa at Cuttack against the Commissioner of CT & GST, Odisha and others, raising a GST-related grievance. The matter was taken up through hybrid mode on 08.11.2023. The order under review is a one-paragraph disposal that does not itself set out the facts of the petitioner's dispute, the assessment or demand involved, or the relief originally sought; it records only that the petition is disposed of in terms of a common order dated 06.11.2023 passed by the same Bench in W.P.(C) No.6684 of 2023 and a batch of connected writ petitions (M/s Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack and others).

Issues Involved

  1. Whether the petitioner's grievance falls within the scope of the common order dated 06.11.2023 passed in W.P.(C) No.6684 of 2023 and batch, such that this petition could be disposed of on the same terms.

Petitioner's Arguments

  • No independent submissions of the petitioner are recorded in this order; the disposal proceeds solely by reference to the common order in the batch of connected writ petitions.

Respondent's Arguments

  • No independent submissions of the respondents (Commissioner of CT & GST, Odisha and others) are recorded in this order for the same reason.

Court Order/Findings

  • The Division Bench (Acting Chief Justice Dr. B.R. Sarangi and Justice Murahari Sri Raman) disposed of the writ petition in terms of 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 v. Additional State Tax Officer, CT & GST, Cuttack and others), without recording independent reasoning in this order.
  • No separate operative directions specific to this petitioner are set out in the text available.

Important Clarification

  • This is a "tag-along" disposal: the operative reasoning and relief actually granted lie in the parent common order in W.P.(C) No.6684 of 2023 and batch, not in this order itself.
  • Practitioners tracking this line of Orissa GST writ matters should independently locate and read the common order dated 06.11.2023 in W.P.(C) No.6684 of 2023 for the substantive holding, since this order does not reproduce it.

Sections Involved

  • Odisha Goods and Services Tax Act, 2017 — the substantive GST provisions in dispute are not identified in this order; they would appear in the parent common order in W.P.(C) No.6684 of 2023.

Decision – In Favour of

Not independently determinable from this order. The petition was disposed of purely by reference to a common order in a connected batch matter (W.P.(C) No.6684 of 2023 and others) whose text is not part of this record; the actual in-favour-of outcome would need to be verified from that parent judgment.

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.35105 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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