M/S. Banabasi Panda, Paradeep vs. Joint Commissioner (Appeal), Ctgst, Cuttack

Held

The High Court of Orissa disposed of the writ petition of M/s. Banabasi Panda, Paradeep, in terms of a common order previously passed on November 6, 2023. This common order addressed a batch of writ petitions, including W.P.(C) No.6684 of 2023 and others. The specific findings, reasoning, and ratio decidendi of that common order, as they apply to the petitioner's case, are not elaborated upon in this judgment. The operative directions would have been contained within the common order of November 6, 2023, but are not detailed here. Any issues expressly left undecided in the common order would also not be specified in this judgment.

Facts

The petitioner, M/s. Banabasi Panda, Paradeep, filed a writ petition before the Orissa High Court challenging an order or action by the Joint Commissioner (Appeal), CTGST, Cuttack, and others. The specific tax period(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to this writ petition is also not detailed. The High Court disposed of this writ petition based on a common order previously passed 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 judgment does not explicitly state the specific questions of law or fact that the Court had to decide in this particular writ petition. It also does not record any arguments made by the petitioner or the opposite parties. The Court's decision was based on a common order passed in a batch of related writ petitions. Therefore, the specific issues and arguments pertaining to M/s. Banabasi Panda's case are not detailed in this judgment.