Prasanta Kumar Mohanty vs. State Of Odisha

Held

The High Court of Orissa at Cuttack disposed of the writ petition of Prasanta Kumar Mohanty in terms of its common order dated November 6, 2023, which was passed in W.P.(C) No.6684 of 2023 and a batch of other writ petitions. This implies that the decision in the present case follows the principles and directions laid down in that common order. The specific findings, reasoning, and ratio decidendi of the common order are not elaborated upon in this judgment. Consequently, the operative directions and the relief granted to the petitioner are contingent upon the contents of the November 6, 2023 order, which is not provided. No issue was expressly left undecided in this judgment.

Facts

The petitioner, Prasanta Kumar Mohanty, filed a writ petition before the High Court of Orissa at Cuttack. The Opposite Parties included the State of Odisha and others. The case was heard by the Acting Chief Justice Dr. B.R. Sarangi and Mr. Justice Murahari Sri Raman. The Court disposed of this writ petition in terms of a common order previously passed on November 6, 2023, in W.P.(C) No.6684 of 2023 and a batch of other writ petitions, specifically mentioning the case of M/s. Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack & Others. No specific tax period, amount in dispute, or the exact order/action under challenge by a particular authority is detailed in this judgment.

Key Issues

The judgment does not explicitly frame specific questions of law or mixed law and fact for this particular writ petition. It states that the matter is disposed of in terms of a common order passed in a batch of writ petitions. Therefore, the issues decided would be those 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 judgment. The judgment is silent on the specific arguments presented by either side in this particular writ petition.