Facts of the Case

The petitioner, Baitarani Power Project Private Limited, approached the High Court of Orissa at Cuttack by way of a writ petition, W.P.(C) No.33754 of 2023, against the Commissioner, CT & GST, Odisha and others. The matter was taken up through hybrid mode and disposed of by a brief order dated 09.11.2023. The order as extracted is extremely short and purely procedural in nature. It does not set out the underlying facts of the dispute, the nature of the GST demand or order impugned, the assessment period involved, or any factual or documentary background. The order records only the appearance of counsel and disposes of the petition by reference to an earlier common order.

Issues Involved

  1. The order does not frame or discuss any substantive issue. It is confined to disposing of the writ petition in terms of a common order passed earlier by the same Court in a batch of connected writ petitions.

Petitioner's Arguments

  • The order does not record any submissions made on behalf of the petitioner beyond the appearance of counsel, Mr. Prabodh Chandra Nayak, Advocate; the specific grounds urged, if any, are not disclosed in the extracted text.

Respondent's Arguments

  • The order records the appearance of Mr. Diganta Das, Additional Standing Counsel for the Revenue, but does not set out any specific arguments advanced on behalf of the Opposite Parties.

Court Order/Findings

  • The Bench held that the writ petition is disposed of in terms of the common order passed by the Court on 6th November, 2023 in W.P.(C) No.6684 of 2023 and Batch of Writ Petitions (M/s. Pravat Kumar Choudhury and others vs. Additional State Tax Officer, CT & GST, Cuttack and others).
  • No independent reasoning is recorded in this order; the disposal proceeds entirely by adoption of the findings and directions contained in the referenced common order, the text of which is not before us in this extracted record.

Important Clarification

  • This order does not itself decide any question of GST law. It is a follow-on disposal that binds this petitioner to the outcome reached in the common order dated 6 November 2023 in W.P.(C) No.6684 of 2023 and connected matters (Pravat Kumar Choudhury and others vs. Additional State Tax Officer, CT & GST, Cuttack and others).
  • Readers seeking the actual ratio applicable to this petitioner should refer to the common order in the Pravat Kumar Choudhury batch, since the reasoning and directions governing this case are contained there and not in the present short order.

Sections Involved

  • The order does not cite any specific provision of the Central Goods and Services Tax Act, 2017 or the Odisha Goods and Services Tax Act, 2017. Given the description of the Opposite Party as the Commissioner, CT & GST, Odisha, the underlying dispute is a GST matter, but the precise statutory provisions at issue are not disclosed in this extracted text and would need to be ascertained from the common order it follows.

Decision – In Favour of

Cannot be determined from this order alone. The petition was disposed of by adopting the common order passed in the Pravat Kumar Choudhury batch of writ petitions, and the outcome for this petitioner therefore depends on the terms of that common order, which are not reproduced in the extracted text.

Related Case Laws

This order is expressly tied to the common order dated 6 November 2023 passed by the Orissa High Court in W.P.(C) No.6684 of 2023 and Batch of Writ Petitions (M/s. Pravat Kumar Choudhury and others vs. Additional State Tax Officer, CT & GST, Cuttack and others). Readers researching this line of GST writ petitions before the Orissa High Court may find posts covering that common order, and other similarly worded batch disposals citing it, useful for comparison.

Case Details

  • Court: High Court of Orissa at Cuttack
  • Case No.: W.P.(C) No.33754 of 2023
  • Case Title: Baitarani Power Project Private Limited vs. Commissioner, CT & GST, Odisha and Others
  • Coram: Acting Chief Justice Dr. B.R. Sarangi and Justice Murahari Sri Raman
  • Date of Order: 09.11.2023
  • Counsel for Petitioner: Mr. Prabodh Chandra Nayak, Advocate
  • Counsel for Opposite Parties: Mr. Diganta Das, Additional Standing Counsel for Revenue

Link to Download the Order

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