Telecommunications Consultants ... vs Union Of India & Others
2023 Latest Caselaw 10286 Ori

               IN THE HIGH COURT OF ORISSA AT CUTTACK
     W.P.(C) No. 3487 of 2021
     Telecommunications Consultants India .........                           Petitioner
     Limited
                                                            Mr. S. Chilana, Advocate
                                               Versus
     Union of India & Others                   ..........               Opposite Parties
                                                                  Mr. R.S. Chimanka,
                                                           Senior Standing Counsel for
                                                                     CT & GST
                                                 Mr. Sunil Mishra, Additional Standing
                                                         Counsel for Commercial Tax
                                                                Mr. P.K. Muduli, AGA
     W.P.(C) No. 4753 of 2019

     M/s. IL & FS Education and                .........                      Petitioner
     Technology Services Limited
                                                        Mr. Amrinder Singh, Advocate
                                               Versus
     Union of India & Others                   ..........               Opposite Parties
                                                                 Mr. R.S. Chimanka,
                                                          Senior Standing Counsel for
                                                                    CT & GST
                                                   Mr. Sunil Mishra, Standing Counsel
                                                                 for Commercial Tax
                                                              Mr. P.K. Muduli, AGA
      CORAM:
                            THE CHIEF JUSTICE
                            JUSTICE SAVITRI RATHO
                                         ORDER

29.08.2023 Order No.

14. 1. This matter is taken up through Hybrid Mode.

2. Heard Mr. S. Mishra, learned Standing Counsel for CT & GST

appearing for the opposite parties no.2, 3 and 4 in W.P.(C) No. 3487 of

2021 and opposite parties no.2 and 4 in W.P.(C) No. 4753 of 2019.

3. Mr. Mishra, learned Standing Counsel has on the point so taken up

for further clarification made his submission. In order to supplement and

summarize the submissions, he has filed additional written note of

submission along with the copy of the judgment in Essar Steel India

Ltd. and Others vrs. State of Gujarat and Others: (2017) 8 SCC 357.

4. Let the matter be listed on 05.09.2023 at 3.00 P.M. for continuation

of hearing.

(S. Talapatra) Chief Justice

(Savitri Ratho) Judge puspa

Signature Not Verified Digitally Signed Signed by: PUSPANJALI MOHAPATRA Designation: Personal Assistant Reason: Authentication Location: Orissa High Court Date: 29-Aug-2023 18:16:48