Biranchi Nath Panigrahi vs. Joint Commissioner, State Tax (Appeal), Jeypore

Held

The Court did not delve into the specific merits of the present writ petition. Instead, it disposed of W.P.(C) No.29234 of 2023 in terms of a common order previously passed by the High Court on November 6, 2023. This common order was issued in W.P.(C) No.6684 of 2023 and a batch of other writ petitions. The reasoning and the ratio decidendi of the common order, which forms the basis for the disposal of this petition, are not elaborated upon in the provided text. Consequently, no specific findings on issues, reasoning, or operative directions pertaining to this case are recorded here, beyond the fact of its disposal by reference.

Facts

The petitioner, Biranchi Nath Panigrahi, filed a writ petition before the Orissa High Court challenging an order or action by the Joint Commissioner, State Tax (Appeal), Jeypore, and others. The specific tax period(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to this writ petition is also not detailed. The judgment indicates that this writ petition is being disposed of based on a common order previously passed by the High Court on November 6, 2023, in a batch of writ petitions, specifically W.P.(C) No.6684 of 2023 and others, titled M/s. Pravat Kumar Choudhury and others vs. Additional State Tax Officer, CT & GST, Cuttack and others.

Key Issues

The judgment does not explicitly state the specific questions of law or fact that the Court had to decide in this particular writ petition. It also does not record any arguments presented by either the petitioner or the revenue/state. The decision to dispose of this writ petition is based on a common order passed in a batch of other writ petitions. Therefore, the issues and arguments would have been those decided in the aforementioned common order, which are not detailed in this specific judgment.