Rakesh Kumar Jena vs. State Of Odisha

WP(C)/2904/2021HC OrissaGSTCNR ODHC01005694202107 June 2021Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE B. P. ROUTRAY1 pages
AI SummaryRemanded

Facts

The Petitioner, Rakesh Kumar Jena, 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. The Court decided to dispose of the present writ petition in terms of the judgment delivered in W.P.(C) No.14924 of 2020 on the same date, 7th June, 2021. 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 valid substitute for a certified copy, subject to specific attestation requirements.

Held

The Court held that the present writ petition (W.P.(C) No.2904 of 2021) should be disposed of in terms of the judgment rendered in W.P.(C) No.14924 of 2020 on 7th June, 2021. This decision was based on the finding that the issues in both petitions were connected and common. The reasoning is procedural, aiming for consistency and efficiency by applying the outcome of a related case. The ratio decidendi is that when issues in multiple writ petitions are identical and connected, the Court may dispose of subsequent petitions by following the judgment delivered in the earlier, connected petition. The operative direction was to dispose of the writ petition in terms of the aforementioned judgment.

Key Issues

1. Whether the present writ petition should be disposed of in terms of the judgment passed in W.P.(C) No.14924 of 2020, given the commonality of issues. The Petitioner likely argued for relief based on the precedent set in the connected case. The State of Odisha and others (Opposite Parties) likely did not contest this procedural disposition, as the judgment indicates a common approach was taken. No specific arguments or reliance on provisions, circulars, or precedents by either side are recorded beyond the implicit agreement to follow the judgment in the connected case.

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.2904 of 2021 Rakesh Kumar Jena …. 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 4. 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.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

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.