Relax Pharma, Cuttack vs. The Commnr. Of CT And GST, Cuttack

Held

The High Court of Orissa at Cuttack disposed of the writ petition filed by Relax Pharma, Cuttack, in terms of its common order dated November 6, 2023. This common order was passed in a batch of writ petitions, including W.P.(C) No.6684 of 2023 and others. The specific findings, reasoning, and ratio decidendi of the November 6, 2023 order are not provided in this excerpt. Therefore, the precise legal principles established or applied, and the operative directions issued as part of that common order, cannot be determined from this judgment. No issue was expressly left undecided in this particular order.

Facts

The petitioner, Relax Pharma, Cuttack, filed a writ petition before the High Court of Orissa at Cuttack. The petition was against the Commissioner of CT & GST, Odisha, and others. The specific order or action under challenge and the tax period(s) are not detailed in the provided judgment excerpt. The procedural history indicates that this writ petition was disposed of in terms of a common order previously passed by the same Court on November 6, 2023, in a batch of writ petitions, including W.P.(C) No.6684 of 2023 (M/s. Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack & Others). No amount in dispute is mentioned.

Key Issues

The judgment does not explicitly frame any specific questions of law or mixed law and fact for determination in this particular writ petition. It states that the matter is disposed of in terms of a previous common order. Therefore, the issues decided would be those that were addressed in the common order of November 6, 2023. The petitioner's arguments and the revenue's contentions, as well as any specific provisions or precedents relied upon in the common order, are not detailed in this excerpt. Consequently, the specific legal questions and arguments that formed the basis of the decision are not ascertainable from the provided text.