Facts of the Case

This is an extremely thin, one-paragraph disposal order. The petitioner, Trilochan Biswal, represented by Mr. R.C. Jena, Advocate, filed this writ petition before the High Court of Orissa at Cuttack against the Commissioner of CT and GST, Odisha, and others, represented by standing counsel for the CT & GST Department as well as for CGST, Central Excise and Customs. The order itself records no independent facts regarding the petitioner's own dispute, the tax period involved, or the specific proceedings challenged. It states only that the matter was taken up through hybrid mode and disposed of in terms of a common order passed by the same Court on 6th November 2023 in W.P.(C) No.6684 of 2023 and a batch of connected writ petitions, in the lead matter M/s. Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack and others.

Issues Involved

  1. The order does not independently frame or record the issues raised by this petitioner; it applies, by reference, the determination made in the common batch order dated 6 November 2023 in W.P.(C) No.6684 of 2023 and batch (Pravat Kumar Choudhury).

Petitioner's Arguments

  • No separate submissions on behalf of the petitioner are recorded in this order; the case appears to have been treated as raising the same grievance as the connected batch of petitions led by W.P.(C) No.6684 of 2023.

Respondent's Arguments

  • No separate submissions on behalf of the respondents are recorded in this order for the same reason.

Court Order/Findings

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

Important Clarification

  • Where numerous writ petitions raise a common GST grievance, High Courts frequently dispose of the connected matters through short orders that simply apply the reasoning and directions of a lead or common order passed in a batch matter, without repeating the analysis for each individual petitioner.
  • A reader relying on this order for the substantive law must refer to the lead common order — W.P.(C) No.6684 of 2023 and batch, Pravat Kumar Choudhury v. Additional State Tax Officer, CT & GST, Cuttack — for the actual facts, issues and reasoning.

Sections Involved

  • No specific statutory provisions are discussed in this order; the substantive provisions, if any, would have been addressed in the lead common order in W.P.(C) No.6684 of 2023 and batch.

Decision – In Favour of

This order cannot itself be classified as a win for either side. It is disposed of in terms of a common batch order — the actual outcome for this petitioner mirrors whatever relief was granted in W.P.(C) No.6684 of 2023 and batch (Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack and others), which is not reproduced in this record.

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.21429 of 2023
  • CNR: Not available on record
  • Coram: Acting Chief Justice Dr. B.R. Sarangi and Justice Murahari Sri Raman
  • Decision Date: 8 November 2023
  • Disposal Nature: Disposed in terms of common order in a batch of connected GST writ petitions

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