Facts of the Case

The petitioner, M/s. NKS Construction & Engineers Private Ltd., filed a writ petition before the High Court of Orissa at Cuttack against the Joint Commissioner of State Tax (Appeal), CTGST, Territorial Range, Cuttack-II, and another opposite party. The matter was taken up through hybrid mode. As with a connected matter disposed of two days earlier, no independent facts, pleadings or grounds are recorded in this order; instead, the Bench disposed of the petition strictly in terms of the common order dated 6th November 2023 passed by the same 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). The reasoning of that common batch order is not set out in the present order.

Issues Involved

  1. Whether the present writ petition, concerning proceedings before the Joint Commissioner of State Tax (Appeal), CTGST, should be disposed of in terms of the common batch order in Pravat Kumar Choudhury and others.

Petitioner's Arguments

  • No independent submissions of the petitioner are recorded in this order; the petition proceeded on the footing that it raised issues common to the batch led by W.P.(C) No.6684 of 2023.

Respondent's Arguments

  • No independent submissions of the respondents (Joint Commissioner of State Tax (Appeal), CTGST and another) are recorded in this order for the same reason.

Court Order/Findings

  • The Court disposed of the writ petition strictly in terms of the common order dated 6th November 2023 passed in W.P.(C) No.6684 of 2023 and the batch of connected writ petitions (M/s. Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack and others).
  • No independent reasoning, findings, or operative directions specific to this petitioner are recorded in the order itself.

Important Clarification

  • This order carries no independent ratio; its operative effect is entirely defined by the common order dated 06.11.2023 in W.P.(C) No.6684 of 2023 (Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack and others), which should be consulted separately for the substantive issue actually decided.
  • As with the connected disposal in W.P.(C) No.35041 of 2023 (Himanshu Pradhan), this order illustrates the Orissa High Court's practice of clearing tagged writ petitions administratively once a lead/common order in a batch matter is pronounced.

Sections Involved

  • No sections of the GST Act are independently discussed in this order; it merely applies a common batch order without setting out its own statutory analysis.

Decision – In Favour of

The outcome cannot be independently determined from this order — it is not possible to say plainly whether the decision favours the Assessee or the Department, since the operative result flows entirely from the common order in Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack and others (W.P.(C) No.6684 of 2023, dated 06.11.2023), the text of which is not on record here. This item is best read as a purely administrative disposal tracking that batch order rather than an independent adjudication.

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.34779 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 in terms of a common order passed in a batch of GST writ petitions (Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack and others)

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