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M/S V.S.T. Tillers Tractors LTD., Khordha vs. State Tax Officer, Cuttack 1

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WP(C)/2827/2024HC OrissaGSTCNR ODHC01007472202404 March 2024Bench: DR. JUSTICE B.R.SARANGI,MR. JUSTICE GOURISHANKAR SATAPATHY1 pages
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Facts

The petitioner filed a writ petition before the Orissa High Court. The issue involved in this petition was identical to one previously decided by a Coordinate Bench of the same court.

Held

The Court decided that the present writ petition should be disposed of in accordance with the observations and directions issued in a prior, similar case. This implies the outcome of the prior case dictates the resolution here.

Key Issues

Whether the current writ petition should be decided based on a previous judgment of a Coordinate Bench on an identical issue.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
Page 1 of 1 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No. 2827 of 2024 M/s. V.S.T. Tillers Tractors Limited, Khordha ….. Petitioner Mr. P.K. Jena, Advocate Vs. State Tax Officer, Cuttack and others ….. Opposite Parties Standing Counsel, CT & GST CORAM: DR. JUSTICE B.R. SARANGI MR. JUSTICE G. SATAPATHY

ORDER 04.03.2024

Order No.

02.

This matter is taken up by hybrid mode.

2.

It is agreed by learned counsel for the parties that the issue involved in this writ petition has already been decided by a Coordinate Bench of this Court vide order dated 16.02.2024 passed in W.P.(C) No. 42015 of 2023 (M/s. Maa Tarini Traders v. State of Odisha and others) and batch of writ petitions.

3.

In view of the above, this writ petition stands disposed of in terms of the observation and directions issued in M/s. Maa Tarini Traders (supra).

Subhasmita

(DR. B.R. SARANGI) JUDGE

(G. SATAPATHY)

JUDGE

Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.