Orissa High Court
M/S. Varsha Motors vs Deputy Commissioner on 30 October, 2025
Author: Murahari Sri Raman
Bench: Murahari Sri Raman
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.30414 of 2025
M/s. Varsha Motors .... Petitioner
Ms. Z.M. Wallace, Advocate
-Versus-
Deputy Commissioner, GST & .... Opposite Party
Central Excise, Jharsuguda Division,
Jharsuguda
Mr. B.A. Prusty, Senior Standing Counsel,
GST & Central Excise
CORAM:
HON' BLE THE CHIEF JUSTICE
AND
HON'BLE MR. JUSTICE MURAHARI SRI RAMAN
ORDER
Order No. 30.10.2025
01. 1. It is pointed out by learned counsel appearing for the petitioner
that the issues involved in the instant writ petition 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.
10. List this matter after Summer Vacation."
3. In view of the above, the writ petitions are adjourned sine die
and shall be listed along with W.P.(C) No.18197 of 2025 and batch.
4. Liberty is granted to the petitioner to mention the matter after
the said Special Leave Petition is finally disposed of or any order is
passed therein, which would not create any fetter in deciding the
aforementioned writ petitions by this Court.
(Harish Tandon)
Chief Justice
(M.S. Raman)
Judge
Sisira
Signed by: SISIRA KUMAR BEHERA
Designation: Junior Stenographer
Reason: Authentication
Location: High Court of Orissa, Cuttack
Date: 30-Oct-2025 19:24:36
