M/S. Santosh Kumar Khandelwal vs. State Of Odisha
Facts
The petitioner, M/s. Santosh Kumar Khandelwal, filed a writ petition before the High Court of Orissa at Cuttack. The case was connected to and had common issues with W.P.(C) No.14924 of 2020. The Court decided to dispose of the present writ petition in terms of the judgment rendered in W.P.(C) No.14924 of 2020 on the same date. Due to ongoing COVID-19 restrictions, the parties were permitted to use a printout of the order from the High Court's website as a certified copy, subject to attestation by the advocate.
Held
The High Court of Orissa at Cuttack disposed of W.P.(C) No.10978 of 2020 in terms of its judgment dated 7th June, 2021, rendered in W.P.(C) No.14924 of 2020. As the specific issues and the reasoning for the decision in W.P.(C) No.14924 of 2020 are not detailed in the provided text for W.P.(C) No.10978 of 2020, the exact findings, ratio decidendi, and operative directions cannot be ascertained from this excerpt. The judgment simply directs that the present petition be disposed of based on the decision in the connected matter.
Key Issues
The judgment does not explicitly state the specific issues that the Court had to decide in W.P.(C) No.10978 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 does not record any arguments made by the petitioner or the opposite parties regarding specific legal questions or provisions of the GST Act.
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Cause title — parties, addresses and appearances
ORDER Order No. 7th June, 2021 7. 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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