Facts of the Case

The petitioner, M/s. Dash Constructions, filed W.P.(C) No.3468 of 2023 before the High Court of Orissa at Cuttack against the Commissioner of CT and GST, Odisha and Others. The matter was taken up through hybrid mode and disposed of by order dated 08.11.2023. The order is an extremely brief, purely procedural disposal: it does not set out the underlying facts of the dispute, the assessment or adjudication order impugned, or the GST provision under which any such order was passed. It records only that the petition is disposed of in terms of a 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 v. Additional State Tax Officer, CT & GST, Cuttack and others).

Issues Involved

  1. The order does not independently frame any issue; it simply records that the present petition is governed by, and disposed of in terms of, the common order 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).

Petitioner's Arguments

  • Not recorded beyond the appearance of counsel, Mr. Anjan Kumar Biswal, Advocate; the specific grounds urged are not disclosed in the extracted text.

Respondent's Arguments

  • Not recorded beyond the appearance of Mr. Sunil Mishra, Standing Counsel, along with Mr. Diganta Das, Mr. Sheshadeba Das and Mr. Ananda Das, Additional Standing Counsel for CT & GST, and Mr. T. K. Satapathy and Mr. Avinash Kedia for CGST, CX & Customs.

Court Order/Findings

  • The Division Bench held that the writ petition is disposed of in terms of the common order passed on 6th November 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 here; the disposal is entirely by reference to the earlier common order, whose text is not before this note.

Important Clarification

  • This is a follow-on disposal, not a self-contained ruling. It applies, by reference, the ratio and directions of a common order rendered in a separate batch of writ petitions (W.P.(C) No.6684 of 2023 and connected matters). The operative reasoning must be sought in that common order.

Sections Involved

  • No specific section of the Central Goods and Services Tax Act, 2017 or Odisha Goods and Services Tax Act, 2017 is cited. The appearance of CT & GST and CGST/CX/Customs counsel indicates a GST-related dispute, but the precise provisions are not disclosed.

Decision – In Favour of

Cannot be determined from the extracted text. The petition was disposed of by adopting the common order in W.P.(C) No.6684 of 2023 and Batch, with no independent finding here on which party succeeded on merits.

Related Case Laws

This site has covered other short Orissa High Court orders disposing of CT & GST writ petitions by reference to a common or batch order, including matters connected to W.P.(C) No.6684 of 2023 (M/s. Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack and others). Readers researching this batch may find those posts useful for locating the underlying common order.

Case Details

  • Court: High Court of Orissa at Cuttack
  • Case No.: W.P.(C) No.3468 of 2023
  • Case Title: M/s. Dash Constructions vs Commissioner of CT and GST, Odisha and Others
  • Coram: Acting Chief Justice Dr. B.R. Sarangi and Justice Murahari Sri Raman
  • Date of Order: 08.11.2023
  • Counsel for Petitioner: Mr. Anjan Kumar Biswal, Advocate
  • Counsel for Opposite Parties: Mr. Sunil Mishra, Standing Counsel along with Mr. Diganta Das, Mr. Sheshadeba Das and Mr. Ananda Das, Additional Standing Counsel for CT & GST Department; Mr. T. K. Satapathy, Sr. Standing Counsel for CGST, CX & Customs; Mr. Avinash Kedia, Jr. Standing Counsel for CGST, CX & Customs

Link to Download the Order

Download the full judgment (PDF)

Disclaimer

This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.