Facts of the Case

The petitioner, Bijan Kumar Parida, filed a writ petition before the High Court of Orissa at Cuttack against the Commissioner of CT and GST, Odisha and others, along with connected central authorities represented by the Senior and Junior Standing Counsel for CGST, Central Excise and Customs. The matter was taken up through hybrid mode on 08.11.2023. As with the connected matter of Raghunath Panigrahi decided the same day by the same Bench, this order is a one-paragraph disposal that does not itself set out the facts of the petitioner's underlying dispute; it records only that the petition is disposed of in terms of the common order dated 06.11.2023 passed by this Court 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; disposal proceeds solely by reference to the common order in the batch of connected writ petitions.

Respondent's Arguments

  • No independent submissions of the State or Central respondents are recorded in this order for the same reason, though the presence of standing counsel for CGST, Central Excise and Customs suggests the underlying dispute touched both State and Central GST administration.

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 specific to this petitioner.
  • No separate operative directions are set out in the text available.

Important Clarification

  • Like the connected Raghunath Panigrahi matter decided the same day, this is a tag-along disposal — the substantive reasoning lies in the parent common order in W.P.(C) No.6684 of 2023, not in this order.
  • Where multiple standing counsel for both State GST and Central GST/Excise/Customs appear, it signals the underlying batch likely concerned an issue of overlapping or disputed jurisdiction between Central and State tax authorities, best confirmed from the parent order.

Sections Involved

  • Odisha Goods and Services Tax Act, 2017 — the substantive 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, Cuttack
  • Case No.: W.P.(C) No.25951 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 (batch matter)

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