Baitarani Power Project PVT. LTD., Hyderabad vs. Commnr. CT And GST, Cuttack

Held

The High Court held that the present writ petition (W.P.(C) No.33754 of 2023) is to be disposed of in terms of the common order previously passed by the Court on November 6, 2023. This common order was issued in W.P.(C) No.6684 of 2023 and a batch of other writ petitions. The reasoning is that the present petition falls within the scope and decision of that earlier common order. The Court did not provide specific findings or reasoning pertaining to the facts of Baitarani Power Project Private Limited, but rather applied the precedent set by the common order. The operative direction is the disposal of the writ petition in line with the prior judgment. No issues were expressly left undecided.

Facts

The Petitioner, Baitarani Power Project Private Limited, filed a writ petition before the Orissa High Court. The petition was 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 vs. Additional State Tax Officer, CT & GST, Cuttack and others). The specific details of the dispute, the tax period, the amount in dispute, and the authority that passed the order under challenge are not recorded in this judgment. The procedural history leading to this specific writ petition is also not detailed, other than it being disposed of based on a prior common order.

Key Issues

1. Whether the present writ petition should be disposed of in terms of the common order dated November 6, 2023, passed in W.P.(C) No.6684 of 2023 and batch of writ petitions? Petitioner's Argument: The Petitioner implicitly agrees to the disposal of the writ petition in terms of the aforesaid common order, as the Court is disposing of the matter on that basis. Revenue's Argument: The Opposite Parties, including the Commissioner, CT & GST, do not appear to have raised any specific arguments against disposing of this petition in line with the common order, as indicated by the Court's action.