Prema Ranjan Swain vs. State Of Odisha

Held

The High Court of Orissa at Cuttack disposed of the writ petition of Prema Ranjan Swain by referring to and adopting the common order previously passed by the Court on November 6, 2023, in W.P.(C) No.6684 of 2023 and a batch of other writ petitions. This implies that the decision in the present case is contingent upon and identical to the findings and directions issued in the aforementioned common order. The reasoning and ratio decidendi would therefore be those established in the November 6, 2023 order. The operative directions would be those specified in that common order, which are not detailed in the present judgment. No specific issue was expressly left undecided in this judgment, as it relies on a prior comprehensive order.

Facts

The petitioner, Prema Ranjan Swain, filed a writ petition before the High Court of Orissa at Cuttack. The Opposite Parties are the State of Odisha and others. The writ petition was disposed of in terms of a common order previously passed by the same Court on November 6, 2023. This common order pertained to 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 and others). No specific tax period, amount in dispute, or the exact nature of the order or action under challenge by the revenue is detailed in this judgment.

Key Issues

The judgment does not explicitly frame specific questions of law or fact for determination. It states that the present writ petition is disposed of in terms of a common order passed in a batch of related writ petitions. Therefore, the issues decided would be those addressed in the common order of November 6, 2023. The petitioner, through their counsel, likely sought relief concerning a GST-related matter. The revenue, represented by the Additional Standing Counsel, would have presented their arguments in the batch of cases. Without the content of the common order, the specific arguments and legal provisions relied upon by each side in the batch of cases cannot be detailed here. The judgment is silent on the specific contentions raised by the petitioner and the revenue in this particular writ petition.