Nishakar Sethi vs. Commissioner, CT And GST, Cuttack

WP(C)/6360/2023HC OrissaGSTCNR ODHC01015998202314 November 2023Bench: DR. JUSTICE B.R.SARANGI (ACJ),MR. JUSTICE MURAHARI SRI RAMAN1 pages

AI SummaryRemanded

Held

The High Court of Orissa, by an order dated November 14, 2023, disposed of the writ petition filed by Nishakar Sethi. The Court did not render a specific finding or reasoning for this particular case. Instead, it directed that the writ petition be disposed of in terms of a common order previously passed by the same Court on November 6, 2023, in a batch of writ petitions, including W.P.(C) No.6684 of 2023. The specific content of the common order, including the issues decided, the reasoning, and the operative directions, is not provided within this judgment. Therefore, the ratio decidendi and the operative directions for this specific writ petition are contingent on the content of the November 6, 2023 order, which is not detailed here.

Facts

The petitioner, Nishakar Sethi, filed a writ petition before the Orissa High Court challenging an unspecified order or action by the Commissioner, CT and GST, 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, on November 14, 2023, disposed of this writ petition in terms of 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 legal questions the Court had to decide in this particular writ petition. However, it indicates that the disposal was based on a common order in a batch of related writ petitions. Therefore, the underlying issues likely revolved around the matters decided in the common order of November 6, 2023. The petitioner's specific contentions and the arguments raised by the Opposite Parties (Commissioner, CT and GST, Cuttack and others) are not detailed in this judgment. The judgment does not record any arguments presented by either side for this specific case.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

S.K. Jena/Secy. IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.6360 of 2023 Nishakar Sethi …. Petitioner Mrs. Kananbala Roy Choudhury, Advocate -versus- Commissioner, CT and GST, Cuttack and Others …. Opposite Parties Mr. Sunil Mishra, Standing Counsel along with Mr. Diganta Das, Mr. Sheshadeba Das and Mr. Ananda Das, Additional Standing Counsel for CT & GST Department, CORAM: ACTING CHIEF JUSTICE DR. B. R. SARANGI MR. JUSTICE MURAHARI SRI RAMAN Order No.

ORDER 14.11.2023 03. 1. The matter is taken up through hybrid mode.

This writ petition is disposed of in terms of the common order passed by this Court on 6th November, 2023 in W.P.(C) No.6684 of 2023 and Batch of Writ Petitions (M/s. Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack and others).

(DR. B. R. SARANGI) ACTING CHIEF JUSTICE

(M. S. RAMAN) JUDGE Digitally

The judgment continues below.

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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.