Facts of the Case

M/s Satish Ch. Das & Co. filed this writ petition against the Commissioner of GST and Central Excise and Customs and another, before the Orissa High Court. The matter was taken up through hybrid mode. Counsel for both sides agreed that the issue involved in this writ petition was analogous to another matter between the same petitioner and the Commissioner of Central Excise and Customs, Bhubaneswar — W.P.(C) No. 23950 of 2017 — which the Court had already disposed of by an order dated 21.02.2023.

Issues Involved

  1. Whether the present writ petition, being on an issue analogous to the earlier-decided companion matter (W.P.(C) No. 23950 of 2017), could be disposed of on the same terms.

Petitioner's Arguments

  • No independent arguments are recorded in this brief order; counsel for the petitioner agreed that the issue was identical to the companion case already decided.

Respondent's Arguments

  • Counsel for the opposite parties (Commissioner of GST and Central Excise and Customs) similarly agreed that the matter was analogous to the earlier-decided case.

Court Order / Findings

  • Recorded the parties' agreement that the issue was analogous to W.P.(C) No. 23950 of 2017, decided on 21.02.2023.
  • Disposed of the present writ petition in terms of that earlier order, applying its detailed reasoning by reference, without independently restating or re-examining that reasoning in this order.
  • No additional directions or independent findings appear in this order.

Important Clarification

This order contains no independent reasoning of its own on any GST or Central Excise question — it simply adopts, by reference, the outcome of an earlier connected case (W.P.(C) No. 23950 of 2017) that is not part of the present record. Readers interested in the substantive reasoning should look up that companion order dated 21.02.2023 rather than relying on this one-line disposal.

Sections Involved

  • Central Goods and Services Tax Act, 2017 and Central Excise Act, 1944 — the respondent authority (Commissioner of GST and Central Excise and Customs) is constituted under these statutes, though this specific order contains no substantive discussion of either

Decision – In Favour of

Outcome tied to the companion case (W.P.(C) No. 23950 of 2017) — this writ petition was disposed of in terms of that earlier order; since the earlier order's reasoning is not reproduced here, this cannot be reported as an independent decision on merits.

Case Details

High Court of Orissa at Cuttack; W.P.(C) No. 24259 of 2017; Coram: Dr. Justice B.R. Sarangi and Mr. Justice M.S. Raman; Order dated 15.05.2023.

Link to Download the Order

Click here to view/download the full order

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.