Facts of the Case

Dillip Kumar Jena filed W.P.(C) No.14533 of 2023 before the High Court of Orissa at Cuttack against the Commissioner of CT and GST, Odisha, Cuttack, and others, taken up through hybrid mode on 16.11.2023 before Acting Chief Justice Dr. B.R. Sarangi and Justice Murahari Sri Raman. According to the case background, the dispute concerned a GST appeal rejected as time-barred under Section 107 of the OGST/CGST Act. Rather than deciding the petition independently, the Bench disposed of it in terms of a common order the same Court had passed on 06.11.2023 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), which had dealt with the appeal-delay condonation relief available under Notification No.53/2023-Central Tax. The instant order itself is a short, one-line disposal that adopts the batch order's reasoning without independently reproducing the detailed grounds.

Issues Involved

  1. Whether the petitioner's GST appeal, rejected as time-barred under Section 107 of the OGST/CGST Act, could be revived in light of the delay-condonation relief under Notification No.53/2023-Central Tax.
  2. Whether the present writ petition should be decided on its own facts or disposed of in terms of the common order already passed in the batch of connected matters raising the identical issue.

Petitioner's Arguments

  • Contended, as in the connected batch matters, that the appeal against the GST demand had been filed beyond the ordinary limitation period prescribed under Section 107 but should be considered in light of the relief extended by Notification No.53/2023-Central Tax for condonation of delay in filing appeals.

Respondent's Arguments

  • The CT & GST Department, represented by the Standing Counsel and Additional Standing Counsel, is not recorded as having pressed any distinct opposition in this short order; the department's position on the batch issue is reflected in the common order dated 06.11.2023 in W.P.(C) No.6684 of 2023 and batch, which this order simply follows.

Court Order/Findings

  • The Division Bench disposed of this writ petition in terms of the common order passed by the same Court on 06.11.2023 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).
  • No independent reasoning is recorded in this order; the operative direction is entirely governed by the terms of the common batch order, which applied the appeal-delay condonation benefit under Notification No.53/2023-Central Tax to similarly placed taxpayers.

Important Clarification

  • Where multiple taxpayers face identical time-bar issues on GST appeals under Section 107, the Orissa High Court has adopted a batching approach — deciding the lead matter with full reasoning and disposing of connected petitions with a one-line reference to that common order, so relief under Notification No.53/2023-Central Tax reaches similarly placed appellants without repeated litigation.

Sections Involved

  • Section 107, OGST/CGST Act, 2017 – governs the limitation period and procedure for filing appeals against orders passed by the adjudicating authority.
  • Notification No.53/2023-Central Tax – special procedure/condonation relief permitting taxpayers to file appeals against certain demand orders beyond the ordinary limitation period, subject to conditions.

Decision – In Favour of

Because this order simply follows the common order in the batch matter without recording independent merits, the outcome for this specific petitioner cannot be stated with certainty from the text of this order alone; going by the nature of the relief applied in the batch (delay condonation for filing appeals), the disposal is likely favourable to the Assessee in substance, but readers should refer to the common order in W.P.(C) No.6684 of 2023 and Batch for the operative terms actually applicable.

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.14533 of 2023
  • CNR: Not available on record
  • Coram: Acting Chief Justice Dr. B.R. Sarangi and Justice Murahari Sri Raman
  • Decision Date: 16 November 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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