Gayadhar Sahoo vs. State Of Odisha

WP(C)/7406/2021HC OrissaGSTCNR ODHC01014535202107 June 2021Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE B. P. ROUTRAY1 pages
AI SummaryRemanded

Facts

The petitioner, Gayadhar Sahoo, 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 Court decided to dispose of the present writ petition in terms of the judgment rendered in W.P.(C) No.14924 of 2020 on the same date, June 7, 2021. 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, subject to attestation by the advocate.

Held

The High Court of Orissa at Cuttack disposed of W.P.(C) No.7406 of 2021 in terms of its judgment dated June 7, 2021, rendered in W.P.(C) No.14924 of 2020. This implies that the findings and directions in the latter judgment were applied to the present case. The specific reasoning and ratio decidendi would be those articulated in the judgment of W.P.(C) No.14924 of 2020. The operative directions would therefore be those granted in that prior judgment. No specific issues were expressly left undecided in the context of W.P.(C) No.7406 of 2021, as it was disposed of by reference.

Key Issues

The judgment does not explicitly state the specific issues that were before the Court in W.P.(C) No.7406 of 2021. However, it is indicated that the issues in this petition were connected and common to W.P.(C) No.14924 of 2020. Therefore, the issues decided would have been those addressed in the judgment of W.P.(C) No.14924 of 2020. The judgment does not record any specific arguments made by the petitioner or the revenue/State in W.P.(C) No.7406 of 2021, as it was disposed of based on a prior judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.7406 of 2021 Gayadhar Sahoo …. Petitioner Mr.P.C.Nayak, Advocate -versus- State of Odisha and others …. Opp. Parties Mr.P.K.Muduli, AGA Mr.Sunil Mishra, ASC, CT & GST CORAM: THE CHIEF JUSTICE JUSTICE B. P. ROUTRAY

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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Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.