Bijan Kumar Parida vs. State Of Odisha
Facts
The petitioner, Bijan Kumar Parida, filed writ petition W.P.(C) No.1739 of 2021 before the High Court of Orissa at Cuttack. The petition is connected to and has common issues with W.P.(C) No.14924 of 2020. The Court noted that due to ongoing COVID-19 restrictions, parties could use printouts of orders 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.1739 of 2021 in terms of the judgment rendered on 7th June, 2021, in W.P.(C) No.14924 of 2020, as the issues were connected and common. The Court did not provide an independent analysis or decision for W.P.(C) No.1739 of 2021 in this specific order. The operative direction was to follow the decision in the connected writ petition. No specific GST provisions were discussed or interpreted in this order.
Key Issues
The judgment does not explicitly state the specific questions of law or fact that the Court had to decide in W.P.(C) No.1739 of 2021. It is mentioned that the issues in this petition are connected and common to W.P.(C) No.14924 of 2020. Therefore, the specific arguments presented by the petitioner, Bijan Kumar Parida, and the opposite parties (State of Odisha and others) are not detailed in this order. No specific provisions of the GST Act or Rules were discussed in relation to the arguments or issues.
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Cause title — parties, addresses and appearances
ORDER Order No. 7th June, 2021 4. 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
The judgment continues below.
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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.