Facts of the Case

The petitioner, M/s. Animesh Constructions Pvt. Ltd., Koraput, filed W.P.(C) No.3706 of 2023 before the High Court of Orissa at Cuttack against The CT and GST Officer, Koraput and Others. The order sheet extracted here records that the matter was taken up through hybrid mode on 08.11.2023. The text available does not disclose the underlying facts, the assessment or demand giving rise to the petition, or any other procedural background — the order itself is a short disposal entry that does not narrate the case history.

Issues Involved

The extracted order does not frame or record any specific issues or questions of law. It only notes that the writ petition is disposed of in terms of a common order passed in a batch matter. No independent issue is discussed in this order.

Petitioner's Arguments

  • The text of the order does not record any arguments advanced by or on behalf of the petitioner. Mr. Bhabani Prasad Mohanty, Advocate, is recorded as appearing for the petitioner, but no submissions are set out in this short order.

Respondent's Arguments

  • The text of the order does not record any arguments advanced by or on behalf of the opposite parties. Standing Counsel for the CT & GST Department and for CGST, CX & Customs are recorded as appearing, but no submissions are set out in this short order.

Court Order / Findings

  • The Bench, comprising the Acting Chief Justice Dr. B. R. Sarangi and Mr. Justice Murahari Sri Raman, took up the matter through hybrid mode.
  • The writ petition was 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 the Batch of Writ Petitions titled M/s. Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack and others.
  • No independent reasoning or directions specific to this petitioner are recorded in the extracted text.

Important Clarification

  • This order does not itself decide any substantive question; it merely applies the ratio and directions of the common order in the Pravat Kumar Choudhury batch to the present petitioner's case.
  • Readers seeking the substantive holding — the actual issue, arguments, and reasoning — should refer to the lead common order dated 6 November 2023 passed 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), as this short order does not reproduce that reasoning.

Sections Involved

The extracted text of this order does not cite any specific statutory provisions of the Central Goods and Services Tax Act, 2017 or the Odisha Goods and Services Tax Act, 2017. Given that the CT and GST Officer, Koraput, and standing counsel for CGST, CX & Customs were parties, the matter is understood to arise under the GST framework, but the precise provisions are not disclosed in this short disposal order.

Decision – In Favour of

Not determinable from this order alone. The writ petition was disposed of by applying the common order passed in the Pravat Kumar Choudhury batch; whether that outcome favours the assessee or the department is not stated in the text extracted here and would depend on the terms of the referenced common order.

Related Case Laws

The specific extracted text does not identify other case laws by name beyond the reference to M/s. Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack and others (common order dated 6 November 2023 in W.P.(C) No.6684 of 2023 and batch). Readers may find related posts on this site discussing other Orissa High Court writ petitions disposed of in terms of the same Pravat Kumar Choudhury common order.

Case Details

  • Court: High Court of Orissa at Cuttack
  • Case No.: W.P.(C) No.3706 of 2023
  • Case Title: M/s. Animesh Constructions Pvt. Ltd. vs The CT and GST Officer, Koraput and Others
  • Coram: Acting Chief Justice Dr. B. R. Sarangi and Mr. Justice Murahari Sri Raman
  • Order Date: 08.11.2023
  • Counsel for Petitioner: Mr. Bhabani Prasad Mohanty, Advocate
  • Counsel for Opposite Parties: Mr. Sunil Mishra, Standing Counsel 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

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