Orissa High Court

Hazi Mohammad Sakil vs Commissioner (Appeal) on 14 October, 2025

Author: Murahari Sri Raman

Bench: Murahari Sri Raman

   IN THE HIGH COURT OF ORISSA AT CUTTACK
            W.P.(C) No.18197 of 2025 and Batch


In W.P.(C) No.18197 of 2025
Hazi Mohammad Sakil                     ....             Petitioner
                                  Mr. P. Harichandan, Advocate
                          -Versus-
Commissioner (Appeal), GST,          ....        Opposite Parties
Central Excise & Customs,
Bhubaneswar and others
                          Mr. A. Kedia, Junior Standing Counsel

In W.P.(C) No.18713 of 2024
M/s. Adilakshmi Engineering, Angul      ....             Petitioner
                                  Mr. Asit Kumar Dash, Advocate
                            -Versus-
The Commissioner, GST and Central ....             Opposite Parties
Excise, Rourkela and others
                            Mr. A. Kedia, Junior Standing Counsel

In W.P.(C) No.10576 of 2025
M/s. Hari Om, a Partnership Firm,      ....             Petitioner
Sundargarh
                                  Mr. Asit Kumar Dash, Advocate
                            -Versus-
Commissioner, GST and Central          ....       Opposite Parties
Excise, Rourkela and others
                       Mr. R. Chimanka, Senior Standing Counsel,
                                  GST, Central Excise & Customs

In W.P.(C) No.10579 of 2025
M/s. Hari Om, a Partnership Firm,     ....            Petitioner
Sundargarh
                                 Mr. Asit Kumar Dash, Advocate
                           -Versus-



                                                      Page 1 of 10
 Commissioner, GST and Central         ....       Opposite Parties
Excise, Rourkela and others
                       Mr. R. Chimanka, Senior Standing Counsel,
                                 GST, Central Excise & Customs

In W.P.(C) No.12557 of 2025
M/s. Relible Hi-Tech Pvt. Ltd.,            ....            Petitioner
Sundargarh
                                         Mr. S.A. Mohanty, Advocate
                              -Versus-
The Asst. Commissioner CGST and        ....       Opposite Parties
Central Excise, Rourkela-I Division,
Sundargarh and others
                 Mr. S.K. Roy Choudhury, Senior Standing Counsel

In W.P.(C) No.14974 of 2025
Gouranga Mirdha                            ....            Petitioner
                                         Mr. S.A. Mohanty, Advocate
                              -Versus-
The Asst. Commissioner GST and        ....        Opposite Parties
Central Excise, Sambalpur-I Division,
Danipalli and another
                         Mr. C.S. Misra, Senior Standing Counsel

In W.P.(C) No.16873 of 2025
M/s. Universal Security Service,        ....           Petitioner
Keonjhar
                               Mr. G.K. Roy Choudhury, Advocate
                              -Versus-
Central Board of Indirect Taxes and    ....        Opposite Parties
Customs, New Delhi and others
                            Mr. A. Kedia, Junior Standing Counsel

In W.P.(C) No.19059 of 2025
Manoj Kumar Pattnaik                       ....            Petitioner
                                         Mr. S.K. Acharya, Advocate


                                                        Page 2 of 10
                               -Versus-
Assistant Commissioner GST and         ....       Opposite Parties
Central Excise, Rourkela and another
                 Mr. S.K. Roy Choudhury, Senior Standing Counsel

In W.P.(C) No.19060 of 2025
Manoj Kumar Pattnaik                      ....             Petitioner
                                         Mr. S.K. Acharya, Advocate
                              -Versus-
Assistant Commissioner GST and         ....        Opposite Party
Central Excise, Rourkela- I Division,
Rourkela
                 Mr. S.K. Roy Choudhury, Senior Standing Counsel

In W.P.(C) No.19115 of 2025
M/s. Asian Super Speciality Hospital   ....            Petitioner
Enterprises Pvt. Ltd., Bhubaneswar
                                  Mr. Asit Kumar Dash, Advocate
                            -Versus-
Commissioner, GST and Central       ....        Opposite Parties
Excise, Bhubaneswar and others
                      Mr. R. Chimanka, Senior Standing Counsel

In W.P.(C) No.19206 of 2025
M/s. Suryansu Industrial Engineering ....             Petitioner
Pvt. Ltd.
                                 Mr. Asit Kumar Dash, Advocate
                           -Versus-
Commissioner, GST and Central        ....        Opposite Parties
Excise, Rourkela and others
                       Mr. R. Chimanka, Senior Standing Counsel

In W.P.(C) No.19208 of 2025
M/s. Suryansu Industrial Engineering ....              Petitioner
Pvt. Ltd.
                                 Mr. Asit Kumar Dash, Advocate



                                                        Page 3 of 10
                               -Versus-
 Commissioner, GST and Central         ....       Opposite Parties
 Excise, Rourkela and others
                 Mr. S.K. Roy Choudhury, Senior Standing Counsel


In W.P.(C) No.19326 of 2025
 Parmanand Nayak                           ....            Petitioner
                                Mr. G.K. Roy Choudhury, Advocate
                              -Versus-
 Central Board of Indirect Taxes and    ....        Opposite Parties
 Customs, New Delhi and others
                           Mr. S.C. Misra, Senior Standing Counsel

In W.P.(C) No.19535 of 2025
 M/s. Sangram Keshari Samantaray,    ....             Petitioner
 Rourkela
                              Mr. Chitta Ranajan Das, Advocate
                          -Versus-
 Commissioner, GST and Central         ....       Opposite Parties
 Excise, Rourkela Commissionerate
 and another
                 Mr. S.K. Roy Choudhury, Senior Standing Counsel

In W.P.(C) No.19808 of 2025
 Banchanidhi Pradhan                       ....            Petitioner
                                         Mr. Mukesh Panda, Advocate
                              -Versus-
 Union of India and others                 ....      Opposite Parties
                              Mr. A. Kedia, Junior Standing Counsel

In W.P.(C) No.19855 of 2025
 M/s. S.B. Enterprises, Ganjam             ....            Petitioner
                                      Mr. P. Harichandan, Advocate
                              -Versus-



                                                         Page 4 of 10
 The Additional Commissioner, CGST ....           Opposite Parties
and Central Excise, Bhubaneswar and
others
                       Mr. R. Chimanka, Senior Standing Counsel

In W.P.(C) No.20701 of 2025
M/s. Chitaranjan Mohanty                   ....             Petitioner
                                Mr. G.K. Roy Choudhury, Advocate
                              -Versus-
The Commissioner (Appeals), CGST ....            Opposite Parties
and Central Excise, Bhubaneswar and
another
                       Mr. R. Chimanka, Senior Standing Counsel

In W.P.(C) No.20732 of 2025
M/s. Ashok Kumar Sahoo, Angul              ....             Petitioner
                                          Mr. R. Panigrahi, Advocate
                              -Versus-
Assistant Commissioner, GST and       ....        Opposite Parties
Central Excise, Angul Division and
another
                       Mr. Ch.S. Mishra, Senior Standing Counsel

In W.P.(C) No.20963 of 2025
M/s. Nandighosh Enterprises, Cuttack ....                   Petitioner
                                         Ms. Z.M. Wallace, Advocate
                              -Versus-
Assistant Commissioner, GST and        ....        Opposite Parties
Central Excise, Cuttack- II Division
and another
                          Mr. U.C. Sahoo, Junior Standing Counsel

In W.P.(C) No.20965 of 2025
M/s. Jogendra Bhoi, Sundargarh             ....             Petitioner
                                         Ms. Z.M. Wallace, Advocate
                              -Versus-


                                                         Page 5 of 10
 Asst. Commissioner, Rourkela I        ....        Opposite Parties
Division, Rourkela and another
                           Mr. A. Kedia, Junior Standing Counsel

In W.P.(C) No.21045 of 2025
M/s. Pravakar Dash                         ....            Petitioner
                                         Ms. Z.M. Wallace, Advocate
                              -Versus-
Assistant Commissioner, GST And        ....       Opposite Parties
Central Excise, Keonjhar and another
                        Mr. B.A. Prusty, Senior Standing Counsel

In W.P.(C) No.21452 of 2025
M/s. Kabiraj Pradhan, Angul                ....            Petitioner
                                Mr. G.K. Roy Choudhury, Advocate
                              -Versus-
The Central Board of Indirect Taxes   ....        Opposite Parties
and Customs, New Delhi and another
                           Mr. A. Kedia, Junior Standing Counsel

In W.P.(C) No.23417 of 2025
M/s. Swain Engineering, Angul              ....            Petitioner
                                    Mr. Asit Kumar Dash, Advocate
                              -Versus-
Commissioner, GST and Central         ....       Opposite Parties
Excise, Rourkela and others
                Mr. S.K. Roy Choudhury, Senior Standing Counsel

In W.P.(C) No.23420 of 2025
M/s. Swain Engineering, Angul              ....            Petitioner
                                    Mr. Asit Kumar Dash, Advocate
                              -Versus-
Commissioner, GST and Central         ....       Opposite Parties
Excise, Rourkela and others
                Mr. S.K. Roy Choudhury, Senior Standing Counsel



                                                        Page 6 of 10
 In W.P.(C) No.23667 of 2025
 M/s. Pratap Kumar Pani, Angul           ....              Petitioner

                              -Versus-
 The Central Board of Indirect Taxes   ....        Opposite Parties
 and Customs, New Delhi and others
                            Mr. A. Kedia, Junior Standing Counsel

In W.P.(C) No.23676 of 2025
 M/s. Santosh Kumar Jena,                ....              Petitioner
 Bhubaneswar
                                Mr. G.K. Roy Choudhury, Advocate
                              -Versus-
 Central Board of Indirect Taxes and    ....        Opposite Parties
 Customs, New Delhi and others
                             Mr. A. Kedia, Junior Standing Counsel

In W.P.(C) No.25154 of 2025
 M/s. Akshaya Kumar Sahoo, Angul         ....              Petitioner
                                              Mr. R.C. JenaAdvocate
                              -Versus-
 The Commissioner, CGST & Central ....            Opposite Parties
 Excise, Rourkela and another
                 Mr. S.K. Roy Choudhury, Senior Standing Counsel

In W.P.(C) No.25467 of 2025
 M/s. Shri Mahavir Hitech Chemicals ....              Petitioner
 Pvt. Ltd., Sundargarh
                                 Mr. Asit Kumar Dash, Advocate
                           -Versus-
 Commissioner, GST and Central         ....       Opposite Parties
 Excise, Rourkela and others
                 Mr. S.K. Roy Choudhury, Senior Standing Counsel

In W.P.(C) No.27551 of 2025
 Chandra Sekhar Kupuli Reddy             ....              Petitioner


                                                        Page 7 of 10
                                                     Mr. P. Harichandan, Advocate
                                            -Versus-
            The Assistant Commissioner, Central ....         Opposite Parties
            GST & Central Excise, Ganjam and
            another
                                   Mr. B.A. Prusty, Senior Standing Counsel

            In W.P.(C) No.27556 of 2025
            Chandra Sekhar Kupuli Reddy                 ....              Petitioner
                                                    Mr. P. Harichandan, Advocate
                                            -Versus-
            The Assistant Commissioner, Central ....          Opposite Parties
            GST and Central Excise, Ganjam and
            another
                                    Mr. B.A. Prusty, Senior Standing Counsel

                                 CORAM:
                       HON'BLE THE CHIEF JUSTICE
                                   AND
                 HON'BLE MR. JUSTICE MURAHARI SRI RAMAN
                                            ORDER

Order No.                                  14.10.2025

  03.       1.       It is uniformly pointed out by learned counsel appearing for

the respective parties that the issues involved in the instant writ

petitions are identical and similar to an issue involved in a Special

Leave Petition being SLP(C) No.5392 of 2025 (Union of India and

others v. GMR Airport Infrastructure Ltd.) before the Supreme

Court.

2. By an order dated 2nd May, 2025 passed in SLP(C) No.5392 of

2025, an observation is made that since the apex Court is in seisin of

the matter, the High Courts or the Tribunal, as the case may be, shall

defer the hearing of the matter till the same is decided finally.

2.1. The said order dated 2nd May, 2025 is reproduced as under:

"This matter has come up today for hearing the parties on interim relief.

2. Notice in the main matter had already been issued on 7-3-2025.

3. We take notice of the fact that the High Court by way of its impugned judgment and order disposed of hundreds of petitions.

4. One of the matters has come up before us.

5. It is difficult to hear the Revenue on interim relief in the absence of other assesses before us.

6. We request Mr. N. Venkataraman, the learned Additional Solicitor General to see that the other Special Leave Petitions also come up before us at the earliest so that we can issue notice in all the matters.

7. According to Mr. N. Venkataraman, the impugned judgment and order passed by the High court of Delhi needs to be suspended from its operation as the same is creating lot of problems for the Revenue.

8. He pointed out that almost 250 matters came to be disposed of by the Tribunal following the judgment of the High Court of Delhi.

9. Since we are looking into the larger issues involved in this matter, we may only say that if any matter comes up for hearing before the Tribunal or any of the High Courts on the subject in question, the hearing may deferred till we take an appropriate call in the matter.