Facts of the Case

The petitioner, Nishakar Sethi, filed W.P.(C) No.6360 of 2023 before the High Court of Orissa at Cuttack against the Commissioner, CT and GST, Cuttack and others. The matter was taken up and heard through hybrid mode on 14.11.2023. The order sheet available is extremely brief and does not set out the underlying facts, the tax period involved, any show-cause notice, assessment, or demand that gave rise to the petition. What the record does show is that the petition was disposed of by treating it as covered by a common order dated 6th November, 2023 passed by the same Bench in W.P.(C) No.6684 of 2023 and a batch of connected writ petitions, in the matter of M/s. Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack and others.

Issues Involved

  1. Whether the present writ petition raised issues identical to, or covered by, those decided in the common order dated 6th November, 2023 in W.P.(C) No.6684 of 2023 and batch.

The order itself does not frame or discuss any substantive question of law; it proceeds directly to disposal on the footing that the case falls within the batch already decided.

Petitioner's Arguments

  • The available text of the order does not record any submissions made on behalf of the petitioner. No specific arguments are attributed to the petitioner in this order.

Respondent's Arguments

  • The available text of the order does not record any submissions made on behalf of the Commissioner, CT and GST, Cuttack or the other opposite parties. No specific arguments are attributed to the respondents in this order.

Court Order/Findings

  • The Division Bench, comprising the Acting Chief Justice and a companion Judge, took up the matter through hybrid mode.
  • The writ petition was disposed of in terms of the common order dated 6th November, 2023 passed 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).
  • No independent reasoning, findings on merits, or specific directions to the parties are recorded in the text of this order beyond the reference to the common order.

Important Clarification

  • This order is a short, batch-linked disposal. It confirms that the Orissa High Court treated Nishakar Sethi's petition as raising issues common to a larger set of writ petitions already decided on 6th November, 2023 in the Pravat Kumar Choudhury batch.
  • Because the operative reasoning lies in the referenced common order and not in this one-page order, readers seeking the substantive holding, the GST issue involved, or the relief actually granted should refer to the common order in W.P.(C) No.6684 of 2023 and batch, which is not reproduced in the text available for this note.

Sections Involved

The text of this order does not cite or discuss any specific provision of the CGST Act, 2017 or OGST Act, 2017, or any other statute. No sections are identifiable from the order itself.

Decision – In Favour of

Cannot be determined from this order. The petition was disposed of by adoption of the common order dated 6th November, 2023 in the Pravat Kumar Choudhury batch, without any independent finding recorded here. Whether the outcome favoured the assessee or the department depends on the terms of that common order, which is not available in the text extracted for this note.

Related Case Laws

The order it relies on — M/s. Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack and others, common order dated 6th November, 2023 in W.P.(C) No.6684 of 2023 and batch — is the directly relevant related case law, though it is not currently available as a separate post on this site.

Case Details

  • Court: High Court of Orissa at Cuttack
  • Case No.: W.P.(C) No.6360 of 2023
  • Coram: Acting Chief Justice Dr. B. R. Sarangi and Mr. Justice Murahari Sri Raman
  • Date of Order: 14.11.2023
  • Petitioner: Nishakar Sethi
  • Respondents: Commissioner, CT and GST, Cuttack and Others
  • Counsel for Petitioner: Mrs. Kananbala Roy Choudhury, Advocate
  • Counsel for Respondents: Mr. Sunil Mishra, Standing Counsel, along with Mr. Diganta Das, Mr. Sheshadeba Das and Mr. Ananda Das, Additional Standing Counsel for CT & GST Department
  • Referenced Common Order: W.P.(C) No.6684 of 2023 and batch, dated 6th November, 2023 (M/s. Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack and others)

Link to Download the Order

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