Risheet Acharya vs. State Of Odisha
Facts
The petitioner, Risheet Acharya, 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. Due to ongoing COVID-19 restrictions, the Court directed that a printout of the order from the High Court's website, attested by the advocate, would be considered at par with a certified copy. 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.
Held
The High Court of Orissa at Cuttack disposed of the writ petition W.P.(C) No.1680 of 2021 in terms of its judgment dated 7th June, 2021, which was rendered in W.P.(C) No.14924 of 2020. This implies that the findings and directions in the earlier judgment were applied to the present case. The Court acknowledged the ongoing COVID-19 restrictions and allowed the use of attested printouts of orders from the High Court's website as valid substitutes for certified copies. No specific legal reasoning or ratio decidendi pertaining to GST matters is detailed in this order, as it merely refers to a prior judgment. The operative directions would therefore be those contained in the judgment of W.P.(C) No.14924 of 2020.
Key Issues
The judgment does not explicitly state the specific issues that were before the Court in W.P.(C) No.1680 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 Court decided the issues in W.P.(C) No.1680 of 2021 based on the judgment delivered in W.P.(C) No.14924 of 2020. No specific arguments from the petitioner or the State of Odisha are recorded in this order, nor are any specific provisions of the GST Act or Rules mentioned as being argued or decided upon in this particular order.
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Cause title — parties, addresses and appearances
ORDER Order No. 7th June, 2021
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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