M/S. Rameswar Agro Industries PVT.LTD. vs. The Chief Commissioner Of GST And Central Excise

Facts

The petitioner, M/s. Rameswar Agro Industries Private Limited, filed a writ petition before the High Court of Orissa at Cuttack. The petition was against the Chief Commissioner of GST & Central Excise and others. The petitioner submitted that the present petition was covered by a previous order dated July 14, 2021, passed in a different writ petition (W.P.(C) No.17492 of 2021) concerning the same petitioner but for different criteria. The Court noted that the present petition was also to be disposed of with the same direction as the earlier one. Due to ongoing COVID-19 restrictions, learned counsel for the parties were permitted to use printouts of the order from the High Court's website as valid copies.

Held

The Court held that the present writ petition is covered by the order dated July 14, 2021, passed in W.P.(C) No.17492 of 2021. The reasoning is based on the submission made by the petitioner that the criteria for the present petition are similar to the previously decided case. Consequently, the Court decided to dispose of the present petition with the same directions as issued in the earlier order. The operative direction is that the petition is disposed of with the same direction as the order dated July 14, 2021. The specific details of the direction from the prior order are not elaborated in this judgment. No issue was expressly left undecided.

Key Issues

1. Whether the present writ petition is covered by the order dated July 14, 2021, passed in W.P.(C) No.17492 of 2021 concerning the same petitioner. Petitioner's Contention: The petitioner submitted that the present petition is covered by the aforementioned order. Revenue's Contention: The judgment does not record any specific contention from the revenue or state parties regarding this issue. The court's decision implies an acceptance of the petitioner's submission.