Facts of the Case

The petitioner, Binayananda Mohanty, filed a writ petition before the High Court of Orissa at Cuttack against the Commissioner of CT & GST, Odisha, and another, under Articles 226 and 227 of the Constitution. The matter was taken up through hybrid mode by a Division Bench comprising the Acting Chief Justice and a puisne Judge. The order itself is a short, one-paragraph disposal that does not set out the underlying facts, the specific relief sought, or the parties' submissions. It records only that the writ petition is disposed of in terms of a common order passed by the same Bench on 6 November 2023 in W.P.(C) No.6684 of 2023 and a connected batch of writ petitions (M/s. Pravat Kumar Choudhury and others vs Additional State Tax Officer, CT & GST, Cuttack and others).

Issues Involved

  1. What relief or direction was granted is governed entirely by the common batch order in W.P.(C) No.6684 of 2023 (M/s. Pravat Kumar Choudhury and others) and is not independently discernible from the text of this order alone, since the present disposal simply adopts that batch judgment.

Petitioner's Arguments

  • Not recorded in this order. The disposal proceeds directly on the basis of the common batch judgment without separately reproducing the petitioner's submissions.

Respondent's Arguments

  • Not recorded in this order, for the same reason — the disposal adopts the reasoning and outcome of the batch judgment without restating either side's submissions.

Court Order/Findings

  • The Division Bench (Acting Chief Justice Dr. B.R. Sarangi and Justice Murahari Sri Raman) disposed of the writ petition in terms of the common order dated 6 November 2023 passed in W.P.(C) No.6684 of 2023 and connected batch matters.
  • No independent reasoning is recorded in this order; the operative outcome is governed entirely by the terms of the batch judgment in M/s. Pravat Kumar Choudhury and others vs Additional State Tax Officer, CT & GST, Cuttack and others.
  • No separate liberty is reserved in this order beyond whatever the batch judgment itself provides.

Important Clarification

  • This is a short adoption order; the substantive ratio applicable to the petitioner lies in the common judgment in W.P.(C) No.6684 of 2023 and batch (M/s. Pravat Kumar Choudhury and others vs Additional State Tax Officer, CT & GST, Cuttack and others), which is not reproduced in this record.
  • Assessees with connected CT & GST proceedings pending before the same authority in Odisha around this period should check whether their matter is covered by that batch order before relying on this disposal alone.

Sections Involved

  • The order does not itself specify particular sections of the CGST/OGST Act. The underlying dispute appears to be a CT & GST, Odisha proceeding before the Additional State Tax Officer, as indicated by the title of the batch matter it follows.

Decision – In Favour of

Not independently determinable from this record. The order records no finding on merits of its own; it is a purely procedural disposal that follows a common batch order. Without the text of the batch judgment in W.P.(C) No.6684 of 2023, no assessment of a favourable outcome for either the Assessee or the Department can be made from this document alone.

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. 28728 of 2023
  • CNR: Not available on record
  • Coram: Hon'ble Acting Chief Justice Dr. B.R. Sarangi and Hon'ble Mr. Justice Murahari Sri Raman
  • Decision Date: 8 November 2023
  • Disposal Nature: Writ petition disposed of in terms of common order in batch matter against Additional State Tax Officer, CT & GST

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