Facts of the Case

This writ petition was originally filed in 2009 by M/s. Anjani Sales Corporation before the High Court of Orissa at Cuttack against the Sales Tax Officer, Cuttack I City Circle and others. The record made available to the Court, and reflected in the final order, does not disclose the specific assessment or demand that was originally under challenge, since the matter was disposed of on a purely procedural ground. It remained pending for over a decade before being listed on 10.08.2023 through hybrid mode. This is a pre-GST sales tax matter and not a GST dispute, even though the opposite party's standing counsel appeared under the description 'ASC for CT & GST Organization' — a label that merely reflects the later renaming of the State's Commercial Tax department after the 2017 GST rollout, and has no bearing on the subject-matter of this case.

When the matter was called, learned counsel for the petitioner filed a memo stating that he had no instructions in the matter. On that sole basis, the Division Bench disposed of the writ petition for want of instructions, without examining or recording any finding on the merits of the underlying sales tax dispute.

Issues Involved

  1. Whether the writ petition could be proceeded with in the absence of instructions from the petitioner to its counsel.
  2. Whether any view on the merits of the original sales tax dispute was called for in these circumstances.

Petitioner's Arguments

  • No arguments on merits were advanced; petitioner's counsel simply informed the Court, by way of a memo, that he had no instructions in the matter.

Respondent's Arguments

  • The standing counsel for the Commercial Tax & GST Organisation did not need to, and did not, address the merits since the petitioner's side could not proceed.

Court Order / Findings

  • The Court recorded the petitioner's counsel's memo stating no instructions.
  • In view of that submission, the writ petition was disposed of 'for want of instructions'.
  • No findings were recorded on the legality or otherwise of the original sales tax action challenged in 2009.

Important Clarification

This order is a reminder that a writ petition can lapse procedurally, without any decision on its merits, if a litigant loses touch with their counsel or fails to keep instructions current over a long pendency. Old sales tax matters (pre-GST) that remain pending for years carry a real risk of being closed this way; taxpayers with legacy litigation should periodically confirm instructions with their counsel to avoid an unfavourable procedural closure.

Sections Involved

  • Odisha Sales Tax Act, 1947 — the pre-GST sales tax law under which the original dispute with the Sales Tax Officer appears to have arisen (not specified in detail in the order).
  • Constitution of India, 1950 — Article 226, under which the writ petition was filed.

Decision – In Favour of

The writ petition was disposed of for want of instructions, without any adjudication on merits — this cannot be read as a decision in favour of either the petitioner or the tax department.

Case Details

  • Court: High Court of Orissa at Cuttack
  • Case Number: W.P.(C) No.19902 of 2009
  • Coram: Dr. Justice B.R. Sarangi and Mr. Justice Murahari Sri Raman
  • Date of Order: 10.08.2023

Link to Download the Order

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