M/S. Nrusingha Charan Sahoo vs. CBIC, Revenue Dept., New Delhi

Held

The High Court of Orissa at Cuttack disposed of the writ petition W.P.(C) No.35962 of 2023 in terms of a common order previously passed on November 6, 2023. This common order was issued in a batch of writ petitions, including W.P.(C) No.6684 of 2023. The judgment does not provide any specific findings, reasoning, or ratio decidendi pertaining to the issues raised by the petitioner in W.P.(C) No.35962 of 2023. Consequently, no operative directions or relief granted in this specific matter are detailed, as the decision hinges on the prior common order. Any issues expressly left undecided are also not mentioned.

Facts

The petitioner, M/s. Nrusingha Charan Sahoo, filed a writ petition before the High Court of Orissa at Cuttack. The Opposite Parties included the Central Board of Indirect Taxes and Customs and other GST authorities. The present writ petition, W.P.(C) No.35962 of 2023, was disposed of by the Court in terms of a common order previously passed on November 6, 2023. This common order pertained to a batch of writ petitions, including W.P.(C) No.6684 of 2023, filed by M/s. Pravat Kumar Choudhury and others against the Additional State Tax Officer, CT & GST, Cuttack, and others. The specific details of the dispute, the tax period, the amount in dispute, or the procedural history leading to this specific writ petition are not elaborated in the provided text, as it refers to a prior common order.

Key Issues

The provided judgment does not explicitly state the specific questions of law or fact that the Court had to decide in W.P.(C) No.35962 of 2023. It merely indicates that this petition was disposed of in terms of a common order passed in a batch of other writ petitions. Therefore, the issues and arguments presented by the petitioner and the revenue in this specific case are not recorded. The judgment does not name any specific provisions of the CGST Act or SGST Act that were the subject of argument or decision in this particular order.