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

Held

The Court did not render a specific finding or decision on any issue pertaining to Puspanjali Acharya's writ petition. Instead, the Court disposed of the matter by referring to and adopting the common order previously passed on November 6, 2023, in a batch of other writ petitions. The reasoning and ratio decidendi of the common order, which would form the basis for this decision, are not detailed within this judgment. Therefore, the specific holdings, reasoning, and operative directions applicable to Puspanjali Acharya's case are not explicitly stated here, other than the fact that it was disposed of in line with the earlier common order. No issue was expressly left undecided.

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, 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. The procedural history leading to this specific writ petition is also not detailed.

Key Issues

The judgment does not explicitly state the specific questions of law or fact that the Court had to decide in this particular writ petition. Consequently, the arguments presented by the petitioner and the revenue or State are also not recorded. The judgment merely refers to a common order passed in a batch of related writ petitions, implying that the issues and arguments addressed in that common order would be applicable here. However, without the content of that common order, the specific legal questions and opposing contentions for this case remain unstated. No provisions, circulars, or precedents are named in relation to the issues for this specific petition.