Rajesh Kumar Rout vs. Commissioner Of State Tax, Cuttack

Held

The Court held that the present writ petition (W.P.(C) No.35389 of 2023) is disposed of in terms of the common order previously passed by the Court on November 6, 2023. This common order was in the case of M/s. Pravat Kumar Choudhury and others vs. Additional State Tax Officer, CT & GST, Cuttack and others. The reasoning for this decision is that the present petition is to be governed by the principles and directions laid down in that earlier common order. The specific findings, reasoning, and ratio decidendi of the November 6, 2023 order are not detailed in this judgment. No operative directions are explicitly stated here, other than the disposal of the writ petition in line with the prior order. No issues were expressly left undecided.

Facts

The petitioner, Rajesh Kumar Rout, filed a writ petition before the Orissa High Court. The petition was disposed of in terms of a common order previously passed by the same Court on November 6, 2023. This common order was in relation to W.P.(C) No.6684 of 2023 and a batch of other writ petitions, specifically concerning cases involving M/s. Pravat Kumar Choudhury and others versus the Additional State Tax Officer, CT & GST, Cuttack, and others. The specific details of the petitioner's grievance or the tax period in question are not elaborated in this order, nor is the amount in dispute or the authority that passed the initial order being challenged.

Key Issues

The judgment does not explicitly state the specific issues that the Court had to decide in this particular writ petition. It only mentions that the matter was disposed of in terms of a previous common order. Therefore, the issues decided in the common order dated November 6, 2023, would be the operative issues for this case. However, the content of that common order is not provided in the text. The petitioner, Rajesh Kumar Rout, is represented by Mr. Jagamohan Pattanaik, Advocate, and the Opposite Parties (Revenue) are represented by Mr. Diganta Das, ASC. No specific arguments from either side are recorded in this order.