Dillip Kumar Jena vs. The Commnr. Of Commercial Taxes And Goods And Services Tax, Odisha

Held

The Court disposed of the 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. The specific findings, reasoning, ratio decidendi, and operative directions from that common order, as they apply to this petitioner, are not detailed in the provided excerpt. The judgment does not specify any issues that were expressly left undecided. The operative direction was to dispose of the writ petition in line with the aforementioned common order.

Facts

The petitioner, Dillip Kumar Jena, filed a writ petition before the Orissa High Court. The Opposite Parties were the Commissioner of CT and GST, Odisha, Cuttack, and others. The writ petition was disposed of by the Court based on a common order previously passed on November 6, 2023, in a batch of writ petitions, specifically W.P.(C) No.6684 of 2023 and batch (M/s. Pravat Kumar Choudhury and others v. Additional State Tax Officer, CT & GST, Cuttack and others). The specific details of the petitioner's grievance, the tax period, the order or action under challenge, the authority that passed it, the amount in dispute, and the procedural history leading to this specific writ petition are not recorded in the provided judgment excerpt.

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 (W.P.(C) No.14554 of 2023). It also does not record the arguments advanced by the petitioner, Dillip Kumar Jena, or the Opposite Parties (The Commissioner of CT and GST, Odisha, Cuttack and Others). The Court's decision was based on a common order passed in a batch of other writ petitions. Therefore, the specific issues and arguments pertaining to this individual case are not detailed in the provided text.