M/S Tushar Kanta Nayak vs. Commissioner Of Sales Tax CT And GST,Odisha

Held

The Court held that the present writ petition (W.P.(C) No.8233 of 2023) should be disposed of in terms of 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. The reasoning is that the Court found the present case to be governed by the principles and directions laid down in its earlier common order. Therefore, the operative direction was to dispose of the writ petition in accordance with that precedent. No issues were expressly left undecided; the Court applied its prior ruling to the current matter.

Facts

The petitioner, M/s. Tushar Kanta Nayak, filed a writ petition before the High Court of Orissa at Cuttack. The respondents were the Commissioner of Sales Tax, CT & GST, Odisha, and others. The specific tax period(s) and the order or action under challenge, along with the authority that passed it and the amount in dispute, are not detailed in the provided judgment. The procedural history that matters is that this writ petition was disposed of in terms of a common order previously passed by the same Court on November 6, 2023, in another batch of writ petitions.

Key Issues

The Court had to decide whether to dispose of the present writ petition in terms of the common order passed on November 6, 2023, in W.P.(C) No.6684 of 2023 and a batch of other writ petitions. The petitioner's argument, as implied by the disposal order, would be that their case is similar to those decided in the common order and therefore should be disposed of on the same basis. The revenue or State's argument is not explicitly recorded, but their participation would likely involve either agreeing to the disposal based on the previous order or presenting counter-arguments if the facts were distinguishable. The core issue revolves around the application of the precedent set by the Court's earlier order to the current writ petition.