Petition disposed per earlier coordinate bench; applies CGST Ninth Removal of Difficulties Order on statutory appeal and tribunal non-constitution

HC held the issue in the writ petition had been previously decided by a Coordinate Bench and accordingly disposed the petition, directing disposal subject to the observations and conditions laid down in the earlier decision. The court treated availability of the statutory appeal and the non-constitution of the Appellate Tribunal in the context of the Central Goods and Services Tax (Ninth Removal of Difficulties) Order and the CBIC clarification, and applied the same directions to the present petition.

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The matter was taken up by hybrid mode. Learned counsel for the parties agreed that the issue in the writ petition had already been decided by a Coordinate Bench by order dated 16.02.2024 in W.P.(C) No. 42015 of 2023 (M/s. Maa Tarini Traders v. State of Odisha and others) and the connected batch of writ petitions. Accordingly, the writ petition is disposed of "in terms of the observation and directions issued in M/s. Maa Tarini Traders (supra)."

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