Writ petitions challenging show-cause notices under Odisha Sales Rules 1947 dismissed as disposed of in light of a connected petition decided on the same day.
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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
Mr. Pranaya Kishore Harichandan, Advocate -versus-
…. Sales Tax Officer, CT & GST Circle Opposite parties and others
Mr. Sunil Mishra, Standing Counsel for CT & GST Organization
CORAM:
THE HON’BLE THE CHIEF JUSTICE AND
Order No.
THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN ORDER 02.07.2026
| 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 3rd February, 2026 |
Notice No.1063/CT & GST, dated 7th March, 2026 |
2000-01 |
| WP(C)11563 of 2026 |
Notice No.235/CT & GST, Dated 3rd February, 2026 |
Notice No.1063/CT & GST, dated 7th March, 2026 |
2003-04 |
| WP(C)11591 | Notice No.230/CT | Notice | 1998-99 |
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| of 2026 | & GST, dated 3rd February, 2026 |
No.106 & dated _March, _ |
1/CT GST, 7th 2026 |
|
|---|---|---|---|---|
| WP(C)11593 of 2026 |
Notice No.231/CT & GST, dated 3rd February, 2026 |
Notice No.106 & dated _March, _ |
2/CT GST, 7th 2026 |
1999-2000 |
| WP(C)11661 of 2026 |
Notice No.233/CT & GST, dated 3rd February, 2026 |
Notice No.106 & dated _March, _ |
4/CT GST, 7th 2026 |
2001-02 |
| WP(C)12773 of 2026 |
Notice No.234/CT & GST, dated 3rd February, 2026 |
Notice No.106 & dated _March, _ |
5/CT GST, 7th 2026 |
2002-03 |
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.
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.
4. In such view of the matter, since W.P.(C) No.11328 of 2026 is disposed of vide order dated 2nd July, 2026 pronounced today, these writ petitions are disposed of in the light of observations
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made and in terms of directions issued in order dated 2nd July, 2026 rendered in WP(C) No.11328 of 2026.
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.
(Harish Tandon) Chief Justice
(M.S. Raman) Judge
MRS/Laxmikant
Signature Not Verified
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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Colour shows how this judgement treated each authority
W.P.(C) No.11328 of 2026Followed¶14
M/s. Bharat Sanchar Nigam Ltd.
Sales Tax Officer, CT & GST Circle
Murahari Sri Raman
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
