M/S. K.V. Mohana Rao & Co. (P) Ltd vs Commissioner (Audit) Gst & ...
2023 Latest Caselaw 1600 Ori

                  IN THE HIGH COURT OF ORISSA AT CUTTACK
                              W.P.(C) No.8689 of 2018

            M/s. K.V. Mohana Rao & Co. (P) Ltd. ....            Petitioner
                                       Mr. Debendranath Panda, Advocate

                                         -versus-


            Commissioner (Audit) GST & Central
            Excise, Bhubaneswar and Others     ....            Opposite Parties

                              Mr. Tushar Kanti Satpathy, Sr. Standing Counsel
                                                                    for CGST

                       CORAM:
                       THE CHIEF JUSTICE
                       JUSTICE M. S. RAMAN

                                        ORDER

20.02.2023 Order No.

04. 1. Learned counsel for the Petitioner submits that the issue arising in the present petition stands covered in favour of the Petitioner by the judgment of the High Court of Delhi in Mangali Impex Ltd. v. Union of India, 2016 (335) E.L.T. 605 (Del.). The appeal against the said judgment is still pending in the Supreme Court of India which has stayed the operation of the said judgment.

2. Since the outcome of that proceeding would have a direct impact as far as the present petition is concerned, the Court considers it appropriate to await the judgment of the Supreme Court of India in the said case.

3. List on 5th September, 2023.

(Dr. S. Muralidhar) Chief Justice

(M. S. Raman) Judge MRS/Basudev