Facts of the Case

Sri Kalachand Patnaik filed W.P.(C) No.30929 of 2023 before the Orissa High Court against the Central Board of Indirect Taxes and Customs and other GST authorities. The matter was heard through hybrid mode and decided on 08.11.2023 by disposing of the petition in terms of a common order already passed by the same Court on 6th November 2023 in W.P.(C) No.6684 of 2023 and a batch of connected writ petitions (M/s Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack and others). The order itself does not separately record the facts of the petitioner's individual grievance, since it was disposed of by reference to the earlier batch decision.

Issues Involved

  1. Whether the petitioner's writ petition raised the same issue already decided in the common batch order dated 6th November 2023 in W.P.(C) No.6684 of 2023 and connected matters.

Petitioner's Arguments

  • No independent arguments specific to this petitioner are recorded; the petition was treated as covered by the batch of matters already decided together.

Respondent's Arguments

  • No independent arguments specific to this respondent are recorded either, for the same reason.

Court Order / Findings

  • The Orissa High Court disposed of the writ petition in terms of the common order dated 6th November 2023 passed in W.P.(C) No.6684 of 2023 and the batch of connected writ petitions.

Important Clarification

This order carries no independent reasoning — readers seeking to understand the actual legal principle applied should refer to the common order in W.P.(C) No.6684 of 2023 (Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack and others), which this order merely follows.

Sections Involved

  • Provisions of the Central/Odisha Goods and Services Tax Act as considered in the referenced common order (not independently discussed in this order)
  • Constitution of India, 1950 — Article 226 (writ jurisdiction)

Decision – In Favour of

Disposed of by applying the outcome of an earlier common order in a batch of connected matters; this order records no independent decision on merits for this petitioner.

Case Details

High Court of Orissa at Cuttack | W.P.(C) No.30929 of 2023 | Coram: Acting Chief Justice Dr. B.R. Sarangi and Mr. Justice Murahari Sri Raman | Date: 08.11.2023.

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