Facts of the Case

The petitioner, M/s. Sudarshan Pradhan, represented by Advocate Mr. K.K. Sahoo, filed a writ petition before the High Court of Orissa at Cuttack against the Commissioner of Commercial Taxes and Goods and Services Tax, Odisha and others, represented by Standing Counsel Mr. Sunil Mishra. The matter was taken up through hybrid mode before the Bench of Acting Chief Justice Dr. B.R. Sarangi and Justice Murahari Sri Raman. This one-page order does not set out the petitioner's underlying facts; it records only that the writ petition is disposed of in terms of the common order dated 6th November, 2023 passed by the same Bench in W.P.(C) No. 6684 of 2023 and a batch of connected writ petitions (M/s. Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack and others). Per the case reason on record, that lead batch concerned condonation of delay in filing GST appeals under Section 107 in light of CBIC Notification No. 53/2023-Central Tax.

Issues Involved

  1. Whether the petitioner's grievance over a delayed/rejected GST appeal is covered by the common order dated 06.11.2023 in W.P.(C) No. 6684 of 2023 and batch.
  2. Whether the relief granted in that lead matter applies equally to the petitioner's case.

Petitioner's Arguments

  • Since the writ petition raised an issue materially identical to the batch led by W.P.(C) No. 6684 of 2023, the petitioner sought disposal on the same terms as the common order.

Respondent's Arguments

  • The Standing Counsel for the CT and GST Department did not press any objection distinguishing the petitioner's case, allowing disposal on the same terms as the lead order.

Court Order/Findings

  • The Court disposed of the writ petition in terms of the common order dated 6th November, 2023 in W.P.(C) No. 6684 of 2023 and batch, without recording independent reasoning specific to the petitioner's facts.
  • No separate direction, cost order, or additional finding was recorded in this one-page order.

Important Clarification

  • Where a batch of connected GST appeal-delay matters is decided by a common lead order, later, similarly placed petitions can be disposed of on identical terms through short-form orders.
  • Practitioners tracking this line of Orissa High Court orders on GST appeal delay (linked to Notification No. 53/2023-Central Tax) should refer to the lead order in W.P.(C) No. 6684 of 2023 for the operative reasoning.

Sections Involved

  • Section 107, OGST/CGST Act, 2017 — Governs the limitation period for GST appeals, the subject of the underlying lead order.
  • Notification No. 53/2023-Central Tax dated 02.11.2023 — CBIC's special procedure for reviving GST appeals rejected on delay grounds.

Decision – In Favour of

This order contains no independent reasoning; the petition was disposed of on the terms of the common order in W.P.(C) No. 6684 of 2023 and batch, which — per the case reason on record — concerned relief for delayed GST appeals under Notification No. 53/2023-Central Tax. Without that lead order's text, this should honestly be treated as disposed of with directions per the common order, likely favourable to the Assessee in substance, rather than a standalone adjudication.

Related Case Laws

No directly on-point case notes are currently published on this site.

Case Details

  • Court: High Court of Orissa at Cuttack
  • Case No.: W.P.(C) No.30373 of 2023
  • CNR: Not available on record
  • Coram: Acting Chief Justice Dr. B.R. Sarangi and Mr. Justice Murahari Sri Raman
  • Decision Date: 08.11.2023
  • Disposal Nature: Disposed of in terms of the common order dated 6th November 2023 passed in W.P.(C) No.6684 of 2023 and Batch of Writ Petitions

Link to Download the Order

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