Facts of the Case

The petitioners, M/s. Pradhan Tyres, Bharosa Developers and Pragati Transport, Sundargarh, filed W.P.(C) No. 5975 of 2023 before the High Court of Orissa at Cuttack against the Additional Commissioner of Commercial Taxes and GST, Sundargarh Range, and another, in connection with a GST appellate proceeding. The matter was taken up through hybrid mode and disposed of on 08.11.2023 by a short order that does not reproduce the underlying facts of the individual dispute.

Issues Involved

  1. Whether the petitioners' grievance is governed by the common order already passed by the Court in a batch of connected GST writ petitions.

Petitioner's Arguments

  • No independent arguments are recorded in this order; the petition proceeded on the footing that it was connected to the batch decided in W.P.(C) No.6684 of 2023.

Respondent's Arguments

  • No independent arguments are recorded in this brief order.

Court Order/Findings

  • The writ petition was disposed of in terms of the common order passed by the Court on 6 November 2023 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).
  • No independent reasoning or operative directions specific to this petition are recorded beyond this cross-reference.

Important Clarification

  • Where a GST writ petition raises an issue already covered by a common order in a batch of connected matters, courts routinely dispose of the individual petition by applying that common order rather than repeating the reasoning.
  • Practitioners relying on this order should independently examine the terms of the common order in W.P.(C) No.6684 of 2023 (M/s. Pravat Kumar Choudhury and others) to know the actual relief granted.

Sections Involved

  • Not specified in the text of this order; the substantive GST provisions considered are set out in the common order in W.P.(C) No.6684 of 2023 (M/s. Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack and others), which this order applies.

Decision – In Favour of

The outcome cannot be independently determined from this order alone. It was disposed of by applying a common order passed in a connected batch of cases, whose operative terms are not reproduced here — readers should consult the common order in W.P.(C) No.6684 of 2023 for the actual relief granted. Flagged as thin: this order contains essentially no independent facts, arguments, or reasoning.

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. 5975 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 a common order passed in a batch of connected GST writ petitions

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