M/S.Biraja Construction (Partnership Firm) vs. State Of Odisha
Facts
The petitioner, M/s. Biraja Construction (Partnership Firm), filed a writ petition before the High Court of Orissa at Cuttack. The present writ petition, W.P.(C) No.36011 of 2020, is connected to and has common issues with W.P.(C) No.14924 of 2020. The Court disposed of this writ petition in terms of the judgment rendered on the same date, 7th June, 2021, in W.P.(C) No.14924 of 2020. 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.
Held
The High Court of Orissa at Cuttack disposed of W.P.(C) No.36011 of 2020 in terms of its judgment dated 7th June, 2021, passed in W.P.(C) No.14924 of 2020. As the specific details of the judgment in W.P.(C) No.14924 of 2020 are not provided in this order, the precise findings on any issues, the reasoning, and the ratio decidendi cannot be determined from this document alone. The operative directions would have been those specified in the judgment of W.P.(C) No.14924 of 2020. No issues were expressly left undecided in this order.
Key Issues
The judgment does not explicitly state the specific issues or the arguments presented by the petitioner or the revenue. It is recorded that the issues in W.P.(C) No.36011 of 2020 are connected and common to W.P.(C) No.14924 of 2020. Consequently, the present writ petition was disposed of in terms of the judgment passed in W.P.(C) No.14924 of 2020. Therefore, the specific questions of law or mixed law and fact, the provisions of the CGST/SGST Act or Rules they turned on, and the contentions of each side, including any authorities, circulars, or precedents relied upon, are not detailed in this particular order.
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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)
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