Facts of the Case

The petitioner, M/s Debnar Corpsol Pvt. Ltd., filed this writ petition before the High Court of Orissa at Cuttack against the Commissioner of Commercial Taxes & GST, Odisha and others, represented by the Additional Standing Counsel for the Revenue. The petition raised the same grievance considered by the Court a day earlier in the batch matter W.P.(C) No.6684 of 2023 (M/s Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack and others) — namely, rejection of a first appeal under Section 107 of the OGST/CGST Act, 2017 as barred by limitation. The matter was taken up through hybrid mode and disposed of by a short order dated 7 November 2023, coram Acting Chief Justice Dr. B.R. Sarangi and Justice Murahari Sri Raman.

Issues Involved

  1. Whether the petitioner's writ petition, raising the identical grievance of a time-barred rejection of its GST first appeal, should be governed by the common order passed the previous day in W.P.(C) No.6684 of 2023 and batch.

Petitioner's Arguments

  • The petitioner's appeal under Section 107 of the OGST/CGST Act was rejected by the appellate authority solely on the ground of limitation, identical to the grievance already adjudicated in the batch matter.
  • The petitioner was entitled to the same relief — setting aside of the rejection order and remand — as granted to similarly placed taxpayers in the common order applying Notification No.53/2023-Central Tax.

Respondent's Arguments

  • No independent contest is recorded; the Revenue, represented by the Additional Standing Counsel, did not resist disposal of the petition on the same terms as the common order passed the previous day.

Court Order/Findings

  • The Court held that this writ petition stands disposed of in terms of the common order dated 6 November 2023 passed in W.P.(C) No.6684 of 2023 and Batch of Writ Petitions, without recording independent reasoning.
  • By necessary implication, the impugned appellate order is set aside and the matter remanded to the Appellate Authority in the same manner as directed in the batch order applying CBIC Notification No.53/2023-Central Tax.

Important Clarification

  • Where a batch order already lays down the governing principle for a class of identical grievances — here, time-barred GST appeals covered by amnesty Notification No.53/2023-Central Tax — subsequently listed connected matters raising the same grievance are disposed of by a short reference to the common order rather than fresh reasoning.

Sections Involved

  • Section 107, Central Goods and Services Tax Act, 2017 / Odisha Goods and Services Tax Act, 2017 — limitation for filing a first appeal, the provision under which the petitioner's appeal was originally rejected.
  • Articles 226 and 227, Constitution of India — writ jurisdiction invoked.

Decision – In Favour of

In favour of the Assessee — disposed of with directions consistent with the batch order, i.e., the time-barred rejection order set aside and the matter remanded for fresh consideration under Notification No.53/2023-Central Tax.

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.34751 of 2023
  • CNR: Not available on record
  • Coram: Acting Chief Justice Dr. B.R. Sarangi and Justice Murahari Sri Raman
  • Decision Date: 07.11.2023
  • Disposal Nature: Disposed of in terms of the common order passed in W.P.(C) No.6684 of 2023 and batch

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