Mahima Mishra vs. The CT And GST Officer, Koraput

Held

The High Court of Orissa disposed of the writ petition of Mahima Mishra in terms of its common order dated November 6, 2023, passed in a batch of other writ petitions. The judgment does not elaborate on the specific findings or reasoning applied to the petitioner's case, nor does it detail the operative directions issued. The specific issues decided in the common order are not detailed in this judgment, and consequently, the ratio decidendi for this particular writ petition is not discernible from the provided text. Any specific relief granted or issues left undecided are also not recorded.

Facts

The petitioner, Mahima Mishra, filed a writ petition before the Orissa High Court. The Opposite Parties were the CT and GST Officer, Koraput, and others. The writ petition was disposed of in terms of a common order previously passed by the same High Court on November 6, 2023. This common order pertained to a batch of writ petitions, including W.P.(C) No. 6684 of 2023 and others, titled M/s. Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack and others. The specific details of the petitioner's case, the tax period, the order or action under challenge, the authority that passed it, or the amount in dispute are not recorded in this judgment.

Key Issues

The judgment does not explicitly state the specific issues that the Court had to decide in this particular writ petition (W.P.(C) No. 2150 of 2023). It is stated that the matter was disposed of in terms of a common order passed in a batch of other writ petitions. Therefore, the issues decided in the common order would implicitly apply. However, without access to that common order, the specific legal questions and arguments presented by the petitioner (Mahima Mishra) and the revenue (CT and GST Officer, Koraput and others) for this case are not recorded. The judgment does not name any provisions, authorities, circulars, or precedents relied upon for this specific disposal.