Siba Prasad Parida vs. State Of Odisha
Facts
The petitioner, Siba Prasad Parida, filed a writ petition (W.P.(C) No.5850 of 2021) 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 Court decided to dispose of W.P.(C) No.5850 of 2021 in terms of the judgment previously rendered on June 7, 2021, in W.P.(C) No.14924 of 2020. The judgment was delivered by a Coram comprising the Chief Justice and Justice B. P. Routray. Due to ongoing COVID-19 restrictions, the parties were permitted to use printouts of the order from the High Court's website as valid copies.
Held
The High Court of Orissa at Cuttack disposed of W.P.(C) No.5850 of 2021 in terms of its judgment dated June 7, 2021, which was rendered in W.P.(C) No.14924 of 2020. The specific findings, reasoning, and ratio decidendi from the earlier judgment are not reproduced here. Consequently, the operative directions and the relief granted are also not detailed in this order, as they are contingent upon the content of the judgment in W.P.(C) No.14924 of 2020. Any issues that were expressly left undecided in the earlier judgment would also carry over. The judgment does not record any specific findings or decisions pertaining to the GST matter of the petitioner in this order.
Key Issues
The judgment does not explicitly state the specific issues that were to be decided in W.P.(C) No.5850 of 2021. However, it is noted that the issues in this petition were connected and common to W.P.(C) No.14924 of 2020. Therefore, the Court disposed of the present petition in terms of the judgment rendered in the earlier case. The specific legal questions, the provisions of law they turned on, and the arguments presented by the petitioner (Siba Prasad Parida) and the opposite parties (State of Odisha and others) are not detailed in this particular order. The judgment is silent on the contentions of either party or the specific GST provisions that were under challenge.
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Cause title — parties, addresses and appearances
ORDER Order No. 7th June, 2021 3. Since the issues here are connected and common to W.P.(C) No.14924 of 2020, the writ petition is disposed of in terms of the judgment dated 7th June, 2021 rendered in W.P.(C) No.14924 of 2020. As the restrictions due to resurgence of COVID-19 situation are continuing, learned counsel for the parties may utilize a printout of the order available in the High Court’s website, at par with certified copy, subject to attestation by the concerned advocate, in the manner prescribed vide Court’s Notice No.4587, dated 25th March, 2020 as modified by Court’s Notice No.4798, dated 15th April, 2021. (B.P.Routray)
Judge
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