M/S.Trinath Construction vs. State Of Odisha

Held

The High Court of Orissa at Cuttack held that the present writ petition (W.P.(C).No.6388 of 2020) should be disposed of in terms of the judgment previously passed on 7th June, 2021, in W.P.(C) No.14924 of 2020. The reasoning and the ratio decidendi are not detailed within this order, as it relies entirely on the prior judgment. Consequently, the operative directions and the specific relief granted are not elaborated here but are understood to be those provided in the judgment of 7th June, 2021. No issues were expressly left undecided in this order.

Facts

The petitioner, M/s. Trinath Construction, filed a writ petition before the High Court of Orissa at Cuttack. The opposite parties were the State of Odisha and others. The judgment does not specify the tax period(s) or the specific order or action under challenge, nor does it mention the authority that passed it. The amount in dispute is also not recorded. The procedural history is limited to the filing of this writ petition.

Key Issues

The Court had to decide the issue(s) presented in W.P.(C).No.6388 of 2020. The judgment does not explicitly frame these as questions of law or mixed law and fact, nor does it name the specific provisions of the CGST/SGST Act or Rules they turn on. The judgment states that this writ petition is disposed of in terms of a previous judgment dated 7th June, 2021, passed in W.P.(C) No.14924 of 2020. Therefore, the arguments presented by the petitioner and the revenue or State are not recorded in this specific judgment, but are presumed to be addressed in the referred judgment.