[Cites 1, Cited by 0]
Orissa High Court
M/S.Lenka Engineering Associates vs Assistant Commissioner on 12 March, 2026
Author: Murahari Sri Raman
Bench: Murahari Sri Raman
IN THE HIGH COURT OF ORISSA AT CUTTACK
WP(C) No.5667 of 2026
M/s.Lenka Engineering Associates ... Petitioner
Mr.Romeet Panigrahi, Advocate
-Versus-
Assistant Commissioner, GST & Central ... Opposite Parties
Excise and another
Mr.Sujan Kumar Roy Choudhury, Senior Standing Counsel
CORAM:
THE HON'BLE THE CHIEF JUSTICE
AND
THE HON'BLE MR. JUSTICE MURAHARI SRI RAMAN
ORDER
Order No. 12.03.2026
01. W.P.(C) No.5667 of 2026 and I.A. No.3473 of 2026
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. No coercive action shall be taken against the petitioner until
further order.
5. 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
Aswini
Signature Not
Verified
Digitally Signed
Signed by: ASWINI KUMAR
SETHY
Designation: Personal
Assistant (Secretary-in-charge)
Reason: Authentication
Location: ORISSA HIGH
COURT, CUTTACK
Date: 12-Mar-2026 19:49:49
