Debasish Sahu vs. State Of Odisha
Facts
The petitioner, Debasis Sahu, filed a writ petition before the High Court of Orissa at Cuttack. The case was connected to and common with W.P.(C) No.14924 of 2020. The Court disposed of the present writ petition in terms of the judgment rendered in W.P.(C) No.14924 of 2020 on the same date. Due to ongoing COVID-19 restrictions, parties were permitted to use printouts of the order from the High Court's website as a substitute for certified copies, subject to attestation by the advocate.
Held
The Court held that the present writ petition, W.P.(C) No.31634 of 2020, was connected to and had common issues with W.P.(C) No.14924 of 2020. Consequently, the Court decided to dispose of W.P.(C) No.31634 of 2020 in terms of the judgment previously delivered in W.P.(C) No.14924 of 2020 on the same date, 7th June, 2021. The reasoning was based on the principle of judicial efficiency and consistency when dealing with identical or substantially similar matters. No specific findings on the substantive GST issues were recorded in this order, as it was a procedural disposal.
Key Issues
1. Whether the present writ petition should be disposed of in terms of the judgment in W.P.(C) No.14924 of 2020. The petitioner's side did not explicitly argue on this point as the Court directly referred to the connected matter. The revenue or State's side also did not present specific arguments on this procedural aspect, relying on the Court's direction to follow the precedent set in the connected case.
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Cause title — parties, addresses and appearances
ORDER Order No. 7th June, 2021 5. 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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