Amita Chhotaray vs. State Of Odisha

WP(C)/3074/2021HC OrissaGSTCNR ODHC01006023202107 June 2021Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE B. P. ROUTRAY1 pages
AI SummaryRemanded

Facts

The petitioner, Amita Chhotaray, 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 noted that due to ongoing COVID-19 restrictions, parties could use printouts of the order from the High Court's website as a substitute for certified copies, subject to attestation. 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 in terms of the judgment previously rendered on the same date in W.P.(C) No.14924 of 2020. As the specific details of the judgment in W.P.(C) No.14924 of 2020 are not provided in this order, the precise findings, reasoning, and ratio decidendi for this particular case are not ascertainable. The operative directions were to dispose of the petition in line with the aforementioned prior judgment. No issues were expressly left undecided, as the matter was resolved by reference.

Key Issues

The judgment does not explicitly state the specific issues or the arguments presented by the petitioner or the State. It only mentions that the issues in this writ petition are connected and common to W.P.(C) No.14924 of 2020. Therefore, the specific questions of law or fact that the Court had to decide, and the contentions of each side, are not recorded in this order. The judgment is silent on the specific GST provisions or tax periods involved.

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.3074 of 2021 Amita Chhotaray …. 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. 7thJune,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

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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.