M/S. Nath Enterprises vs. Union Of INDIA

Facts

The petitioner, M/s Nath Enterprises, filed a writ petition before the High Court of Orissa at Cuttack. The writ petition was disposed of by the Court in view of a common order passed on the same day in a connected writ petition, W.P.(C) No. 7910 of 2022. The judgment does not specify the tax period, the order or action under challenge, the authority that passed it, or the amount in dispute. The procedural history leading to the filing of this writ petition is also not detailed.

Held

The High Court of Orissa at Cuttack disposed of the writ petition filed by M/s Nath Enterprises. The Court's decision to dispose of the matter was based on a common order passed on the same day in a connected writ petition, W.P.(C) No. 7910 of 2022. No specific findings on any issues or reasoning are provided in this order, as it merely refers to the disposal in line with another order. The operative directions are limited to the disposal of the writ petition. No issues were expressly left undecided.

Key Issues

The judgment does not explicitly state the issues before the Court nor does it record any arguments made by either the petitioner or the opposite parties. It only mentions that the writ petition was disposed of in view of a common order passed in a connected writ petition. Therefore, the specific questions of law or fact that the Court had to decide, and the contentions of each side, are not recorded in this order.