Disposed¶18

M/S. Bharat Sanchar Nigam Ltd., Cuttack v. Sales Tax Officer, Ct and GST Circle, Cuttack I West

Orissa HC2 Jul 2026WP(C)/11554/2026

Case brief

AI extract

What is this about?

Orissa High Court, Cuttack; WP(C) Nos.11554, 11563, 11591, 11593, 11661, 12773 of 2026; BSNL v. Sales Tax Officer, CT & GST Circle; rectification of assessment; Rule 83 Odisha Sales Rules 1947 (OST Rules); show-cause notices dated 03.02.2026 and 07.03.2026; assessment years 1998-99 to 2003-04; disposed in terms of order dated 02.07.2026 in WP(C) No.11328 of 2026 (AY 1997-98); coram: Chief Justice Harish Tandon and M.S. Raman, J.; pending IAs disposed.

What did the court decide?

All six writ petitions disposed of in terms of the order dated 2nd July, 2026 rendered in WP(C) No.11328 of 2026; pending Interlocutory Application(s), if any, stood disposed of as a result. No monetary relief or quantum awarded in this order. ¶18

M/S. Bharat Sanchar Nigam Ltd., Cuttack Vs Sales Tax Officer, Ct and GST Circle, Cuttack I West — Orissa HC (2026) — LawSathi Research

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the issues arising in these six writ petitions, challenging show-cause notices for rectification of assessment orders dated 4th June, 2022 under Rule 83 of the OST Rules for Assessment Years 1998-99 to 2003-04, are identical to the issue in WP(C) No.11328 of 2026 (Assessment Year 1997-98).

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Court's answer

Since W.P.(C) No.11328 of 2026 was disposed of by order dated 2nd July, 2026 pronounced that day, these six writ petitions are disposed of in the light of the observations made and in terms of the directions issued in that order; no independent reasons are recorded.

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Ratio / Principle

As a consequence of the disposal of the writ petitions, pending Interlocutory Application(s), if any, stand disposed of.

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Detailed headnote1 paragraphs

Six writ petitions by M/s. Bharat Sanchar Nigam Ltd. (WP(C) Nos.11554, 11563, 11591, 11593, 11661 and 12773 of 2026) challenged show-cause notices dated 3rd February, 2026 and subsequent second show-cause notices dated 7th March, 2026 issued by the Sales Tax Officer, CT and GST Circle, Cuttack-I West, proposing rectification of assessment orders dated 4th June, 2022 under Rule 83 of the Odisha Sales Rules, 1947, for Assessment Years 1998-99 through 2003-04. The matters, initially not on board, were listed on special mention because an identical notice for Assessment Year 1997-98 in W.P.(C) No.11328 of 2026 had been disposed of the same day, and counsel for both sides conceded that the result of that petition would govern these petitions. The Bench (the Chief Justice and M.S. Raman, J.) disposed of all six writ petitions in the light of the observations made and in terms of the directions issued in the order dated 2nd July, 2026 in WP(C) No.11328 of 2026; pending Interlocutory Application(s) stood disposed of accordingly. No independent reasoning or substantive adjudication appears in this order, so it carries citational value only alongside the order in WP(C) No.11328 of 2026.

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IN THE HIGH COURT OF ORISSA AT CUTTACK WP(C) Nos.11554, 11563, 11591, 11593, 11661 and 12773 of 2026 M/s. Bharat Sanchar Nigam Ltd. …. Petitioner

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Mr. Pranaya Kishore Harichandan, Advocate -versus-

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…. Sales Tax Officer, CT & GST Circle Opposite parties and others

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Mr. Sunil Mishra, Standing Counsel for CT & GST Organization

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CORAM:

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THE HON’BLE THE CHIEF JUSTICE AND

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Order No.

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THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN ORDER 02.07.2026

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1. Challenging the show-cause notices dated 3^rd February, 2026 and 7^th March, 2026 issued by the Sales Tax Officer, CT and GST Circle, Cuttack-I West, for rectification of assessment order dated 4^th June, 2022 under Rule 83 of the Odisha Sales Rules, 1947 (“OST Rules”, for short), these writ petitions have been filed. The writ petitions so filed relate to the following Assessment Year(s):

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Writ Petition No.	Show-cause notice No. and date	Second show-cause notice No. and date	Assessment Year
WP(C)11554 of 2026	Notice No.232/CT & GST, dated 3^rd February, 2026	Notice No.1063/CT & GST, dated 7^th March, 2026	2000-01
WP(C)11563 of 2026	Notice No.235/CT & GST, Dated 3^rd February, 2026	Notice No.1063/CT & GST, dated 7^th March, 2026	2003-04
WP(C)11591	Notice No.230/CT	Notice	1998-99

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Page 1 of 3

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of 2026	& GST, dated 3^rd February, 2026	No.106 & dated _March, _	1/CT GST, 7^th 2026
WP(C)11593 of 2026	Notice No.231/CT & GST, dated 3^rd February, 2026	Notice No.106 & dated _March, _	2/CT GST, 7^th 2026	1999-2000
WP(C)11661 of 2026	Notice No.233/CT & GST, dated 3^rd February, 2026	Notice No.106 & dated _March, _	4/CT GST, 7^th 2026	2001-02
WP(C)12773 of 2026	Notice No.234/CT & GST, dated 3^rd February, 2026	Notice No.106 & dated _March, _	5/CT GST, 7^th 2026	2002-03

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2. These matters were not on board today. On being mentioned that identical show cause notice relating to Assessment Year 1997-98 which is subject matter in W.P.(C) No.11328 of 2026, has been disposed of by an order passed today, these matters are directed to be listed and the same being taken on board by publication in special list today are taken up.

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3. The learned counsel for the respective parties submitted that the issue involved in the afore-noted writ petitions are identical to WP(C) No.11328 of 2026, but they relate to different Assessment Years. It is also conceded by the learned counsel for both sides that the result of said writ petition would abide these writ petitions.

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4. In such view of the matter, since W.P.(C) No.11328 of 2026 is disposed of vide order dated 2^nd July, 2026 pronounced today, these writ petitions are disposed of in the light of observations

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Page 2 of 3

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made and in terms of directions issued in order dated 2^nd July, 2026 rendered in WP(C) No.11328 of 2026.

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5. Accordingly, these writ petitions are disposed of. As a result of disposal of writ petitions, pending Interlocutory Application(s), if any, shall stand disposed of.

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(Harish Tandon) Chief Justice

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(M.S. Raman) Judge

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MRS/Laxmikant

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Signature Not Verified

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Digitally Signed Signed by: LAXMIKANT MOHAPATRA Designation: SENIOR STENOGRAPHER Reason: Authentication Location: High Court of Orissa, Cuttack Date: 07-Jul-2026 18:24:03

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M/S. Bharat Sanchar Nigam Ltd., Cuttack v. Sales Tax Officer, Ct and GST Circle, Cuttack I West

Case brief

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M/S. Bharat Sanchar Nigam Ltd., Cuttack v. Sales Tax Officer, Ct and GST Circle, Cuttack I West

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