Facts of the Case

The petitioner, Himanshu Pradhan, filed W.P.(C) No.35041 of 2023 before the High Court of Orissa at Cuttack against the Commissioner of CT & GST, Odisha, and other opposite parties. The matter was heard through hybrid mode. No independent facts, pleadings or grounds are recorded in the order itself; instead, the Bench disposed of the petition by applying the terms of a 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 text of that common batch order, and hence its underlying reasoning, is not contained in the present order.

Issues Involved

  1. Whether the present writ petition, concerning GST department proceedings before the Commissioner of CT & GST, Odisha, should be disposed of in terms of the common order passed in the connected batch of writ petitions (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 (Commissioner of CT & GST, Odisha and others) 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 practitioners should consult separately for the substantive GST issue actually decided.
  • Petitioners with connected or similarly-worded GST writ petitions pending before the Orissa High Court around this period should check whether their matter was tagged to, or is likely to be disposed of in terms of, the Pravat Kumar Choudhury batch order.

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.35041 of 2023
  • CNR: Not available on record
  • Coram: Acting Chief Justice Dr. B.R. Sarangi and Mr. Justice Murahari Sri Raman
  • Decision Date: 07-11-2023
  • 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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