BharatTaxGST

Ranjan Kumar Sethy vs. State Of Odisha

WP(C)/21734/2026HC OrissaGSTCNR ODHC01051433202631 August 2026Bench: MR. JUSTICE BIRAJA PRASANNA SATAPATHY2 pages
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Held

The Court held that Opposite Party No. 1 could not have delegated its decision-making power to Opposite Party No. 2, as per the previous court order. Consequently, the order passed by Opposite Party No. 2 was quashed.

Facts

The High Court had previously directed Opposite Party No. 1 to decide the petitioner's claim. However, Opposite Party No. 1 forwarded the matter to Opposite Party No. 2, who then passed an order. The petitioner argued that Opposite Party No. 1 improperly delegated its decision-making power.

Key Issues

Whether a statutory authority, directed by the High Court to take a decision, can delegate that power to another authority. The validity of an order passed by an authority to whom the power was improperly delegated.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
Page 1 of 2. IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) No. 21734 of 2026 CNR No. ODHC010514332026 Ranjan Kumar Sethy ..... Petitioner Mr. S.K. Dwivedy, Advocate -versus- State of Odisha & Anr. ..... Opposite Parties Mr. A. Tripathy, AGA CORAM: THE HON'BLE MR. JUSTICE BIRAJA PRASANNA SATAPATHY

ORDER 31.08.2026 Order No. 04 1. This matter is taken up through hybrid mode.

2.

Heard learned counsel appearing for the Parties.

3.

Pursuant to order dtd.23.07.2026, learned Addl. Govt. Advocate produced the instruction provided by the office of Commissionerate of CT & GST, Odisha, Kataka in Court. The same be kept in record.

4.

Basing on the instruction it is contended that even though this Court vide order dtd.12.06.2026 under Annexure-2 directed Opp. Party No. 1 to take a decision on the Petitioner’s claim, but since Op. Party No. 1 forwarded the matter to Opp. Party No. 2 vide his letter dtd.01.07.2026, the impugned order has been passed by the

The judgment continues below.

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Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.