Facts of the Case

The petitioner, M/s. Tushar Kanta Nayak, filed this writ petition before the High Court of Orissa at Cuttack against the Commissioner of Sales Tax, CT & GST, Odisha and other Opposite Parties. The matter was taken up through hybrid mode and came up for orders on 13 November 2023 before a Bench of the Acting Chief Justice and Justice Murahari Sri Raman. The order itself is very brief and does not independently set out the facts giving rise to the dispute; instead, the Court records that the grievance raised was already covered by a common order passed by the same Bench in a batch of connected writ petitions.

Issues Involved

  1. Whether the petitioner's grievance against the CT & GST authorities, Odisha, was covered by the common order already passed by the Court in the connected batch of writ petitions.

Petitioner's Arguments

  • The petitioner's counsel pointed out that the grievance raised was materially identical to that raised in the batch of writ petitions led by W.P.(C) No.6684 of 2023 (M/s. Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack & Others), and sought disposal on the same terms as that common order.

Respondent's Arguments

  • The Standing Counsel for the CT & GST Organization did not oppose the petition being disposed of in terms of the common order already passed in the connected batch matter.

Court Order/Findings

  • The Court noted that the matter was taken up through hybrid mode.
  • The writ petition was disposed of in terms of the common order dated 6 November 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 & Others).
  • No independent reasoning was recorded in this order beyond the cross-reference to the batch decision.

Important Clarification

  • Where multiple writ petitions before the Orissa High Court raise a common grievance against the CT & GST authorities, the Court has followed the practice of disposing of connected matters on the same terms as a lead common order rather than passing fresh reasoned orders in each case.
  • Litigants or practitioners with similarly placed pending matters should refer to the common order dated 6 November 2023 in W.P.(C) No.6684 of 2023 and batch to ascertain the actual relief and directions that would apply to their own case, since this order does not reproduce those terms.

Sections Involved

  • Odisha Goods and Services Tax Act, 2017 and the corresponding Central GST framework — the general statutory scheme administered by the CT & GST Organization, Odisha, under which the underlying dispute arose.

Decision – In Favour of

This order records no independent finding on merits for either side; the writ petition was disposed of purely by reference to the common order passed in the connected batch matter. Whether the outcome ultimately favours the Assessee or the Department depends entirely on the terms of the common order dated 6 November 2023 in W.P.(C) No.6684 of 2023 and batch, which is not reproduced in the text of this order.

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.8233 of 2023
  • CNR: Not available on record
  • Coram: Acting Chief Justice Dr. B.R. Sarangi and Justice Murahari Sri Raman
  • Decision Date: 13 November 2023
  • Disposal Nature: Disposed of in terms of the common order dated 06.11.2023 in W.P.(C) No.6684 of 2023 and batch (Pravat Kumar Choudhury v. Additional State Tax Officer, CT & GST)

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