Bhabanikinkar Infrastructure PVT.LTD. vs. State Of Odisha

Facts

The petitioner, Bhabanikinkar Infrastructure Pvt. Ltd., filed a writ petition before the High Court of Orissa at Cuttack. The petition was connected to and had common issues with another writ petition, W.P.(C) No.14924 of 2020. The High Court disposed of the present writ petition, W.P.(C) No.8082 of 2020, in terms of the judgment previously rendered on June 7, 2021, in W.P.(C) No.14924 of 2020. No specific details regarding the tax period, the order or action under challenge, the authority that passed it, or the amount in dispute are recorded in this order.

Held

The High Court of Orissa at Cuttack disposed of the writ petition, W.P.(C) No.8082 of 2020, by following its own judgment dated June 7, 2021, rendered in W.P.(C) No.14924 of 2020. This implies that the findings and directions in the earlier judgment are applicable to the present case. The reasoning is based on the commonality of issues between the two petitions. The operative directions would be those stipulated in the judgment of June 7, 2021. The specific findings on any issues or the ratio decidendi are not elaborated in this order, as it merely refers to a prior judgment. No issue was expressly left undecided.

Key Issues

The judgment does not explicitly frame the questions of law or mixed law and fact that the Court had to decide. It also does not record the specific arguments made by the petitioner or the opposite parties (State of Odisha and others). The order states that the issues in W.P.(C) No.8082 of 2020 are connected and common to W.P.(C) No.14924 of 2020, and therefore, the present petition is disposed of in terms of the judgment in the earlier case. Consequently, the specific contentions and legal provisions relied upon by each party are not detailed in this particular order.