M/S.Sidhi Binayak Infrastructure vs. State Of Odisha

WP(C)/21815/2019HC OrissaGSTCNR ODHC01063535201907 June 2021Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE B. P. ROUTRAY1 pages
AI SummaryRemanded

Facts

The petitioner, M/s. Sidhi Binayak Infrastructure, filed a writ petition before the High Court of Orissa at Cuttack. The case is connected to W.P.(C) No.14924 of 2020. The judgment states that the issues in the present writ petition are common to W.P.(C) No.14924 of 2020. Consequently, the present writ petition is disposed of in terms of the judgment rendered in W.P.(C) No.14924 of 2020 on the same date, 7th June, 2021. 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 held that the present writ petition (W.P.(C) No.21815 of 2019) should be disposed of in terms of the judgment delivered on the same date, 7th June, 2021, in W.P.(C) No.14924 of 2020. The reasoning is that the issues in both writ petitions are connected and common. The specific findings, reasoning, and ratio decidendi from the judgment in W.P.(C) No.14924 of 2020 are not detailed in this order. Therefore, the operative directions and relief granted are contingent upon the decision in the connected case. No issue was expressly left undecided 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 this particular writ petition. It only mentions that the issues are connected and common to W.P.(C) No.14924 of 2020. Therefore, the specific issues and arguments presented by the petitioner and the revenue or State are not recorded in this order. The operative part of the judgment relies entirely on the decision in a connected writ petition, without detailing the underlying disputes.

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.21815 of 2019 M/s.Sidhi Binayak Infrastructure. …. 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 6. 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.