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

Held

The High Court of Orissa at Cuttack held that the present writ petition, W.P.(C) No.5188 of 2023, should be disposed of in terms of the common order previously passed by the Court on November 6, 2023. This common order addressed 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 reasoning behind this decision is to ensure consistency and avoid multiplicity of proceedings by applying the same legal principles and directions to similar cases. The Court's ratio decidendi is that where a batch of writ petitions raising common or similar issues has already been decided by a common order, subsequent writ petitions with identical grievances should follow the same fate. The operative direction is to dispose of this writ petition in line with the aforementioned common order, implying that the relief granted or the findings in that order will apply here. No specific issue was expressly left undecided.

Facts

This writ petition, filed by M/s. Bhagaban Patro, Koraput, is before the High Court of Orissa at Cuttack. The petitioner is challenging an order or action passed by the Opposite Parties, which include the Commissioner of CT and GST, Odisha, and other authorities. The specific tax period(s) and the amount in dispute are not explicitly stated in this order. The procedural history indicates that this writ petition is being disposed of in terms of a common order previously passed by the Court on November 6, 2023, in a batch of writ petitions, including W.P.(C) No.6684 of 2023 (M/s. Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack and others).

Key Issues

The primary issue before the Court was to determine the appropriate course of action for the present writ petition, W.P.(C) No.5188 of 2023. The Court had to decide whether to adjudicate the merits of the petitioner's case independently or to follow the precedent set by its earlier common order dated November 6, 2023, in a batch of similar writ petitions. The petitioner, M/s. Bhagaban Patro, likely argued for relief based on the facts and grounds presented in their petition. The Opposite Parties, including the Commissioner of CT and GST, Odisha, would have presented their arguments defending the impugned order or action. The Court's decision to dispose of the matter in terms of the common order implies that the issues raised in this petition were either identical or substantially similar to those decided in the previous batch of cases. The specific legal provisions or precedents relied upon by either side are not detailed in this order, as it refers to a prior common order for disposal.