M/S. Radhakanta Dalei vs. Commissioner Of CT And GST,Odisha

Held

The Court held that the present writ petition, W.P.(C) No.29698 of 2023, should be disposed of in accordance with the common order previously issued by the Court on November 6, 2023. This common order addressed a batch of writ petitions, including W.P.(C) No.6684 of 2023 and others. The reasoning behind this decision is that the present case is to be governed by the principles and directions laid down in that earlier, comprehensive order. The specific findings, reasoning, and ratio decidendi applicable to the issues raised by M/s. Radhakanta Dalei are not detailed here, as they are subsumed within the prior common order. No operative directions are explicitly mentioned in this judgment, other than the disposal in terms of the previous order.

Facts

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

Key Issues

The Court had to decide the legal questions presented in the writ petition filed by M/s. Radhakanta Dalei. However, this specific judgment does not enumerate the issues or the arguments presented by either the petitioner or the Opposite Parties. It merely states that the writ petition is disposed of in terms of a prior common order passed in a batch of related writ petitions. Therefore, the specific legal questions and the contentions of each side are not recorded in this order.