Kamalakanta Nayak vs. The Addl. CT And GST Officer, Balasore

Held

The Court held that the present writ petition, W.P.(C) No.35784 of 2023, is to be disposed of in terms of the common order previously passed by the High 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, specifically the case of M/s. Pravat Kumar Choudhury and others versus the Additional State Tax Officer, CT & GST, Cuttack and others. The reasoning for this decision is that the present case is being disposed of based on the precedent set by the earlier batch of writ petitions. No specific findings on the merits of the petitioner's case or the revenue's contentions are recorded, as the disposal is based on the prior common order. The operative direction is to dispose of the writ petition in accordance with that order.

Facts

The petitioner, Kamalakanta Nayak, filed a writ petition before the Orissa High Court challenging an action or order by the Opposite Parties, specifically the Addl. CT & GST Officer, Balesore Circle, Mayurbhyanj, and others. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to this writ petition is also not detailed. The matter was listed for hearing before the Acting Chief Justice Dr. B.R. Sarangi and Mr. Justice Murahari Sri Raman.

Key Issues

1. Whether the present writ petition should be 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 vs. Additional State Tax Officer, CT & GST, Cuttack and others)? The Petitioner, Kamalakanta Nayak, through his counsel Mr. Soubhagya Swain, Advocate, presumably sought relief against the GST authorities. The Revenue, represented by Mr. Diganta Das, ASC, would have presented its defense. The judgment does not explicitly detail the arguments presented by either side concerning the substantive issues of the writ petition, but focuses on the procedural disposition.