Chandrakanta Samal vs. State Of Odisha
Facts
The petitioner, Chandrakanta Samal, filed a writ petition before the High Court of Orissa at Cuttack. The petition was connected to and had common issues with W.P.(C) No.14924 of 2020. The High Court, by its order dated 7th June 2021, disposed of the present writ petition in terms of the judgment rendered in W.P.(C) No.14924 of 2020 on the same date. The judgment in W.P.(C) No.14924 of 2020 dealt with issues related to GST. Due to ongoing COVID-19 restrictions, the court allowed parties to use printouts of orders from the High Court's website as valid documents.
Held
The High Court of Orissa at Cuttack disposed of W.P.(C) No.25740 of 2020 in terms of its judgment dated 7th June 2021, which was rendered in W.P.(C) No.14924 of 2020. Consequently, the findings, reasoning, and operative directions of the judgment in W.P.(C) No.14924 of 2020 are applicable to this case. The specific details of what was held in W.P.(C) No.14924 of 2020, including the findings on any specific issues, the ratio decidendi, and the operative directions, are not provided in the text of the order for W.P.(C) No.25740 of 2020. The court's decision was to follow the precedent set by its earlier judgment in a connected matter.
Key Issues
The judgment does not explicitly state the specific issues or the arguments presented by the petitioner or the State in W.P.(C) No.25740 of 2020. However, it is stated that the issues in this petition are connected and common to W.P.(C) No.14924 of 2020. Therefore, the issues decided in W.P.(C) No.14924 of 2020 would be the operative issues for this case. The judgment in W.P.(C) No.14924 of 2020, which this case is decided in terms of, would have addressed the legal questions and contentions raised by the parties concerning GST. The specific provisions of the GST Act or Rules, the tax periods, the amount in dispute, and the authorities involved are not detailed in the provided order for W.P.(C) No.25740 of 2020.
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Cause title — parties, addresses and appearances
ORDER Order No. 7th June, 2021 5. 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.