M/S Bhagaban Patro, Koraput vs. The Commissioner Of CT And GST, Odisha

Held

The High Court of Orissa at Cuttack disposed of the writ petition filed by M/s. Bhagaban Patro, Koraput, in terms of a common order previously passed by the Court on November 6, 2023. This common order was issued in a batch of writ petitions, including W.P.(C) No.6684 of 2023. The judgment does not provide the specific findings, reasoning, or ratio decidendi of the common order that was applied to this case. Consequently, the operative directions or the specific relief granted to the petitioner are not detailed. Any issues expressly left undecided are also not recorded.

Facts

The petitioner, M/s. Bhagaban Patro, Koraput, filed a writ petition before the High Court of Orissa at Cuttack. The respondents are the Commissioner of CT and GST, Odisha, and others. The writ petition was disposed of by the Court based on a common order previously passed by the same 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, filed by various petitioners against the Additional State Tax Officer, CT & GST, Cuttack, and others. The specific details of the dispute, the tax period, the order or action under challenge, the authority that passed it, the amount in dispute, and the procedural history leading to this specific writ petition are not recorded in the provided judgment text.

Key Issues

The judgment does not explicitly state the specific questions of law or fact that the Court had to decide in this particular writ petition (W.P.(C) No.5186 of 2023). It also does not record the arguments made by the petitioner, M/s. Bhagaban Patro, or the respondents, the Commissioner of CT and GST, Odisha, and others. The Court's decision to dispose of this matter was based on a common order passed in a batch of other writ petitions. Therefore, the specific issues and arguments addressed in those other writ petitions, which formed the basis for this decision, are not detailed here.