Facts of the Case

This writ petition was filed by M/s. Shankar Kumar Bisoi of Koraput, Odisha, against the CT and GST Officer, Koraput, and other opposite parties, invoking the writ jurisdiction of the Orissa High Court under Article 226 of the Constitution of India. The matter was heard through hybrid mode by a Division Bench comprising the Acting Chief Justice and another judge. The order itself does not set out the underlying facts of the dispute; the Bench records only that the petition raised issues covered by an identical set of writ petitions already decided by the Court. On 08.11.2023, the Bench disposed of the petition, holding that it stood covered by 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), a batch of matters concerning action taken by GST authorities under the Odisha Goods and Services Tax Act, 2017 and allied Central enactments.

Issues Involved

  1. Whether the petitioner's writ petition raised issues identical to those already adjudicated in the batch of writ petitions culminating in the common order dated 06.11.2023.
  2. Whether the petitioner's grievance against the CT and GST Officer, Koraput, could accordingly be disposed of by applying the ratio of that common order.

Petitioner's Arguments

  • The order does not independently record the petitioner's submissions; the petitioner's counsel appears to have relied on the case being squarely covered by the batch of matters already decided by the Court on 06.11.2023.
  • By implication, the petitioner sought the same relief or treatment as was granted to the petitioners in the Pravat Kumar Choudhury batch of writ petitions.

Respondent's Arguments

  • Standing Counsel for the CT & GST Department, along with counsel for CGST, CX & Customs, appeared for the opposite parties, but the order does not record any independent submissions resisting the petition.
  • No separate stand distinguishing the present matter from the batch of writ petitions was placed on record by the Department.

Court Order/Findings

  • The Division Bench, comprising the Acting Chief Justice and Justice Murahari Sri Raman, took up the matter through hybrid mode.
  • The Court held that the writ petition stood disposed of in terms of the common order dated 06.11.2023 passed 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).
  • No independent reasoning was recorded in this order beyond the cross-reference to the common order; the petitioner is entitled to whatever relief or directions were granted in that common order.

Important Clarification

  • Where multiple writ petitions raise a common question concerning action by CT & GST authorities, the Orissa High Court has followed the practice of deciding a lead matter and disposing of connected petitions by reference to that common order rather than repeating the reasoning in each case.
  • Parties and practitioners tracking such disposals should independently obtain and read the referenced common order (here, the order dated 06.11.2023 in W.P.(C) No.6684 of 2023 and batch) to ascertain the actual relief and directions applicable to their own case.

Sections Involved

  • Article 226 of the Constitution of India — confers writ jurisdiction on High Courts, invoked here to challenge action of the CT and GST Officer.
  • Odisha Goods and Services Tax Act, 2017 — the State GST enactment administered by the CT & GST Department, under which the impugned action was taken.

Decision – In Favour of

This order does not decide the petitioner's case on independent merits; it disposes of the petition by adopting the common order dated 06.11.2023 in the Pravat Kumar Choudhury batch. Without the text of that common order, the outcome cannot be characterised as a clean win for either side on this record alone — it is best described as disposed of by application of a batch ruling, whose actual result for the petitioner would need to be verified by cross-referring to the common 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.3555 of 2023
  • CNR: Not available on record
  • Coram: Acting Chief Justice Dr. B. R. Sarangi and Justice Murahari Sri Raman
  • Decision Date: 08.11.2023
  • Disposal Nature: Disposed of in terms of common order dated 06.11.2023 in W.P.(C) No.6684/2023 and batch (Pravat Kumar Choudhury v. Additional State Tax Officer, CT & GST)

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