Naresh Chandra Mahakud vs. State Of Odisha
Facts
The petitioner, Naresh Chandra Mahakud, filed a writ petition before the High Court of Orissa at Cuttack. The petition is connected to and has common issues with W.P.(C) No.14924 of 2020. The Opposite Parties are the State of Odisha and others. 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 by the advocate.
Held
The High Court of Orissa disposed of the writ petition in terms of the judgment rendered on the same date, 7th June 2021, 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 excerpt, the findings on the common issues, the reasoning, and the ratio decidendi are not ascertainable from this order. The operative directions would be those contained in the referenced judgment, which are not detailed here. No issue was expressly left undecided in this order.
Key Issues
The judgment does not explicitly state the specific issues or the arguments presented by the petitioner or the revenue. 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, the provisions of the GST Act or Rules they turn on, and the contentions of each side, including any authorities, circulars, or precedents relied upon, are not recorded in this particular order.
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Cause title — parties, addresses and appearances
ORDER Order No. 7thJune,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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