Sadananda Dey vs. State Of Odisha
Facts
The petitioner, Sadananda Dey, filed a writ petition (W.P.(C) No.5299 of 2021) before the High Court of Orissa at Cuttack. The Opposite Parties were the State of Odisha and others. The Court noted that the issues in this petition were connected and common to another writ petition, W.P.(C) No.14924 of 2020. Consequently, the present writ petition was disposed of in terms of the judgment rendered in W.P.(C) No.14924 of 2020 on the same date, 7th June, 2021. The judgment also addressed procedural aspects related to utilizing online orders due to COVID-19 restrictions.
Held
The High Court of Orissa at Cuttack held that since the issues in W.P.(C) No.5299 of 2021 were connected and common to W.P.(C) No.14924 of 2020, the present writ petition would be disposed of in terms of the judgment delivered in W.P.(C) No.14924 of 2020 on 7th June, 2021. The reasoning for this decision is based on the commonality of the underlying legal or factual matters between the two cases. No specific findings on any GST-related issues or operative directions are detailed in this order for W.P.(C) No.5299 of 2021, as it merely refers to the decision in the connected case. The ratio decidendi would be derived from the judgment in W.P.(C) No.14924 of 2020.
Key Issues
The judgment does not explicitly state the specific issues or the arguments presented by the petitioner or the revenue in W.P.(C) No.5299 of 2021. It is stated that the issues in this petition are connected and common to W.P.(C) No.14924 of 2020. Therefore, the determination of the issues and the arguments would be found in the judgment of W.P.(C) No.14924 of 2020. No specific questions of law or fact, nor any contentions from either side regarding the GST provisions or amounts in dispute, are recorded in this particular order for W.P.(C) No.5299 of 2021.
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Cause title — parties, addresses and appearances
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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