Radha Mohan Panigrahi vs. The Commnr. CT And GST, Odisha, Cuttack

Held

The High Court of Orissa at Cuttack disposed of the writ petition (W.P.(C) No.29804 of 2023) in terms of a common order previously passed on November 6, 2023, in a batch of other writ petitions. The judgment does not elaborate on the specific findings or reasoning that led to this disposal for the instant petitioner. Consequently, the ratio decidendi applicable to this specific case, beyond its adherence to the common order, is not discernible from the provided text. No operative directions are specified for this particular writ petition, other than its disposal in line with the aforementioned common order. Any issues expressly left undecided are also not recorded.

Facts

The petitioner, Radha Mohan Panigrahi, filed a writ petition before the High Court of Orissa at Cuttack. The petition was disposed of by the Court in terms of a common order previously passed on November 6, 2023, in a batch of writ petitions, specifically W.P.(C) No.6684 of 2023 and others, 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 grievance, the tax period, the order or action under challenge, the authority that passed it, the amount in dispute, or the procedural history leading to this specific writ petition are not recorded in the provided judgment excerpt.

Key Issues

The provided judgment excerpt does not detail the specific issues that the Court had to decide in this particular writ petition (W.P.(C) No.29804 of 2023). It merely states that the matter was disposed of in terms of a common order passed in a batch of other writ petitions. Therefore, the questions of law or mixed law and fact, and the arguments presented by the petitioner and the revenue or State, are not recorded in this excerpt. No specific provisions of the CGST/SGST Act or Rules, circulars, or precedents relied upon for this specific case are mentioned.