Puspanjali Acharya vs. The Commnr. Of C.T. And G.S.T., Odisha

Held

The High Court of Orissa at Cuttack disposed of the writ petition of Puspanjali Acharya in terms of its common order dated November 6, 2023, which was passed in a batch of writ petitions. The judgment does not provide the specific findings, reasoning, or ratio decidendi of the common order as it pertains to this individual case. Consequently, no operative directions or relief granted to the petitioner are recorded, nor are any issues expressly left undecided. The decision is based on the precedent set by the earlier common order.

Facts

The petitioner, Puspanjali Acharya, filed a writ petition before the High Court of Orissa at Cuttack. The 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, filed by M/s. Pravat Kumar Choudhury and others against the 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 judgment does not explicitly state the specific issues that the Court had to decide in this particular writ petition (W.P.(C) No.28288 of 2023). It is stated that the matter was disposed of in terms of a common order passed in a batch of writ petitions. Therefore, the issues decided in the common order would be relevant. However, those issues are not detailed here. The judgment records no specific arguments made by the petitioner or the opposite parties in this case.