M/S Sabita Enterprises, Koraput vs. Jonit Commnr. Of GST (Appeal), Bolangir

Held

The High Court of Orissa at Cuttack disposed of the writ petition of M/s. Sabita Enterprise in terms of a common order previously passed by the Court on November 6, 2023. This common order was in relation to W.P.(C) No.6684 of 2023 and a batch of other writ petitions. The specific findings, reasoning, and ratio decidendi of that common order, as applied to the present case, are not elaborated upon in this judgment. Consequently, the operative directions or relief granted to the petitioner are not detailed here, beyond the fact that the petition was disposed of based on the prior common order. Any issues expressly left undecided are also not recorded.

Facts

The petitioner, M/s. Sabita Enterprise, filed a writ petition before the High Court of Orissa at Cuttack. The petition was against the Joint Commissioner of GST (Appeal), Bolangir, and other opposite parties. The specific order or action under challenge and the tax period(s) are not detailed in this judgment. The amount in dispute is also not specified. The procedural history leading to this writ petition is not elaborated upon. The judgment states that this writ petition is disposed of in terms of a common order previously passed by the Court on November 6, 2023, in another writ petition and a batch of writ petitions.

Key Issues

The judgment does not explicitly state the questions of law or fact that the Court had to decide. Therefore, the specific issues before the Court are not recorded. Similarly, the arguments presented by the petitioner, M/s. Sabita Enterprise, and the opposite parties (Joint Commissioner of GST (Appeal), Bolangir, and others) are not detailed in this order. No specific provisions of the GST Act or Rules, circulars, or precedents relied upon by either side are mentioned in the judgment.