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M/S Bharat Sanchar Nigam LTD., Cuttack vs. Sales Tax Officer, CT And GST Circle, Cuttack I West

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WP(C)/11593/2026HC OrissaGSTCNR ODHC01023905202602 July 2026Bench: MR. JUSTICE HARISH TANDON (CJ),MR. JUSTICE MURAHARI SRI RAMAN3 pages

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Cause title — parties, addresses and appearances
Page 1 of 3 IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) Nos.11554, 11563, 11591, 11593, 11661 and 12773 of 2026 M/s. Bharat Sanchar Nigam Ltd. …. Petitioner Mr. Pranaya Kishore Harichandan, Advocate -versus- Sales Tax Officer, CT & GST Circle and others …. Opposite parties Mr. Sunil Mishra, Standing Counsel for CT & GST Organization CORAM: THE HON’BLE THE CHIEF JUSTICE AND THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No.

ORDER 02.07.2026

01.1.

Challenging the show-cause notices dated 3rd February, 2026 and 7th March, 2026 issued by the Sales Tax Officer, CT and GST Circle, Cuttack-I West, for rectification of assessment order dated 4th June, 2022 under Rule 83 of the Odisha Sales Rules, 1947 (“OST Rules”, for short), these writ petitions have been filed. The writ petitions so filed relate to the following Assessment Year(s):

Writ Petition No. Show-cause notice No. and date Second show-cause notice No. and date Assessment Year WP(C)11554 of 2026 Notice No.232/CT & GST, dated 3rd February, 2026 Notice No.1063/CT & GST, dated 7th March, 2026 2000-01 WP(C)11563 of 2026 Notice No.235/CT & GST, Dated 3rd February, 2026 Notice No.1063/CT & GST, dated 7th March, 2026 2003-04 WP(C)11591 Notice No.230/CT Notice 1998-99

of 2026 & GST, dated 3rd February, 2026 No.1061/CT & GST, dated 7th March, 2026 WP(C)11593 of 2026 Notice No.231/CT & GST, dated 3rd February, 2026 Notice No.1062/CT & GST, dated 7th March, 2026 1999-2000 WP(C)11661 of 2026 Notice No.233/CT & GST, dated 3rd February, 2026 Notice No.1064/CT & GST, dated 7th March, 2026 2001-02 WP(C)12773 of 2026 Notice No.234/CT & GST, dated 3rd February, 2026 Notice No.1065/CT & GST, dated 7th March, 2026 2002-03

2.

These matters were not on board today. On being mentioned that identical show cause notice relating to Assessment Year 1997-98 which is subject matter in W.P.(C) No.11328 of 2026, has been disposed of by an order passed today, these matters are directed to be listed and the same being taken on board by publication in special list today are taken up.

3.

The learned counsel for the respective parties submitted that the issue involved in the afore-noted writ petitions are identical to WP(C) No.11328 of 2026, but they relate to different Assessment Years. It is also conceded by the learned counsel for both sides that the result of said writ petition would abide these writ petitions.

4.

In such view of the matter, since W.P.(C) No.11328 of 2026 is disposed of vide order dated 2nd July, 2026 pronounced today, these writ petitions are disposed of in the light of observations

made and in terms of directions issued in order dated 2nd July, 2026 rendered in WP(C) No.11328 of 2026. 5. Accordingly, these writ petitions are disposed of. As a result of disposal of writ petitions, pending Interlocutory Application(s), if any, shall stand disposed of.

(Harish Tandon) Chief Justice

(M.S. Raman) Judge MRS/Laxmikant

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.