Writ petition held maintainable and disposed applying coordinate-bench directions, alternative appeal remedy and removal-of-difficulties conditions

The HC held the writ petition maintainable but noted the matter had been decided by a coordinate bench; noting the alternative statutory remedy of appeal and issues arising from non-constitution of the Appellate Tribunal, the court disposed the petition by applying the observations and directions previously laid down in the coordinate-bench decision. The petition is disposed subject to the same conditions and clarifications reflected in the Central GST removal-of-difficulties order and subsequent CBIC circular, as set out in that earlier ruling.

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Orissa High Court considered a writ petition taken up in hybrid mode. Parties agreed the issue had been previously decided by a Coordinate Bench in W.P.(C) No. 42015 of 2023 (M/s. Maa Tarini Traders v. State of Odisha and others) by order dated 16.02.2024. Consequently, the writ petition was "disposed of in terms of the observation and directions issued in M/s. Maa Tarini Traders (supra)." The court therefore applied the precedent of the Coordinate Bench, resulting in no fresh determination on the merits in this petition and adherence to the prior order's observations and directions.

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