The High Court
Case Details
SL. No 1. 2. 3. 4. 5. 6. 7. 8. 9. IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.6684 of 2023 and Batch of Writ Petitions Case Number Petitioner (s) W.P.(C) NO.6684/2023 W.P.(C) NO.3994/2023 M/S PRAVAT KUMAR CHOUDHURY, CUTTACK SUDHAKAR DAS Senior Advocate (s)/ Advocate (s) M/s. Bijay Panda and associates, Advocates W.P.(C) NO.3998/2023 MILAN KUMAR DAS W.P.(C) NO.4082/2023 W.P.(C) NO.4486/2023 SAUMYA RANJAN NAYAK PRASANTA KUMAR BEHERA W.P.(C) NO.4488/2023 ABHIJIT PANIGRAHI W.P.(C) NO.4490/2023 W.P.(C) NO.6770/2023 W.P.(C) NO.6775/2023 HEMANTA KUMAR NAYAK M/S MAA MANGALA TRADERS 10. W.P.(C) NO.6778/2023 M/S HRUSIKESH JENA M/s. Kananbala Roy Choudhury and associates, Advocates M/s. Jagabandhu Sahoo, Senior Advocate and associates, Advocates 11. W.P.(C) NO.6854/2023 M/S RANJAN SETH, SAMBALPUR Mr. Arup Kumar Panda, Advocate 12. W.P.(C) NO.7360/2023 13. W.P.(C) NO.7728/2023 14. W.P.(C) NO.7930/2023 15. W.P.(C) NO.8127/2023 16. W.P.(C) NO.8133/2023 SUSHANTA KUMAR ROUTRAY M/R.URBASI ROUT, BBSR M/S SURENDRA MANDAL, KORAPUT M/S TUSHAR KANTA NAYAK M/S.RADHA KRISHNA PANI PANCHAYAT, SAMBALPUR M/s. Kananbala Roy Choudhury and associates, Advocates Mr. Rudra Prasad Kar Senior Advocate and associates, Advocates M/s. Sidharth Prasad Das and associates, Advocates Mr. S. Ray, Senior Counsel & Mr. Kshirod Kumar Sahoo and associates, Advocates M/s. Kananbala Roy Choudhury and associates, Advocates Page 1 of 17 17. W.P.(C) NO.8251/2023 18. W.P.(C) NO.8475/2023 19. W.P.(C) NO.8477/2023 M/S TUSAR KANTA NAYAK
Legal Reasoning
Mr. S. Ray, Senior Counsel & Mr. Kshirod Kumar Sahoo and associates, Advocates 20. W.P.(C) NO.8498/2023 M/S. KAILAS MALIK 21. W.P.(C) NO.8947/2023 22. W.P.(C) NO.9111/2023 23. W.P.(C) NO.9159/2023 24. W.P.(C) NO.9499/2023 25. 26. 27. 28. W.P.(C) NO.9525/2023 W.P.(C) NO.9531/2023 W.P.(C) NO.9533/2023 W.P.(C) NO.9548/2023 29. W.P.(C) NO.9658/2023 30. W.P.(C) NO.10008/2023 31. W.P.(C) NO.10096/2023 32. W.P.(C) NO.10357/2023 M/s. Mukesh Agarwal and associates, Advocates Mr. S. Ray, Senior Counsel & Mr. Kshirod Kumar Sahoo and associates, Advocates M/s. Bhabani prasad Mohanty and associates, Advocates M/s. Mukesh Agarwal and associates, Advocates M/s. Chittaranjan Das and associates, Advocates M/S. SANTOSH KUMAR LENKA M/S. DEEPAK KUMAR SAHU, KORAPUT M/S. EVEREST INDUSTRIES LTD., BALASORE M/S. SUMITRA MOHAPATRA, BALASORE M/S. PADMALAVA GOCHHAYAT, CUTTACK M/s. Bhabani prasad Mohanty and associates, Advocates M/S. JIMENDRA KUMAR BEHERA M/S. PRATAP KUMAR PRADHAN Mr. S. Ray, Senior Counsel & Mr. Kshirod Kumar Sahoo and associates, Advocates M/s. Pranaya kishore Harichandan and associates, Advocates M/S.ARATI CONSTRUCTION, KENDUJHAR SASMITA MOHAPATRA Mr. S. Ray, Senior Counsel & Mr. Kshirod Kumar Sahoo and associates, Advocates M/s. Rudra Prasad Kar Senior Advocate and associates, Advocates M/S. ATUL KUMAR JENA, BHADRAK 33. W.P.(C) NO.10587/2023 M/S LAXMAN BARIK 34. W.P.(C) NO.10697/2023 35. W.P.(C) NO.11359/2023 FAKIR MOHAN SAMANTASINGHAR RAGHUNATH MARANDI M/s. Jagabandhu Sahoo, Senior Advocate and associates, Advocates M/s. Bijay Panda and associates, Advocates Page 2 of 17 36. 37. 38. 39. 40. 41. 49. 50. 51. 52. 53. 54. 55. W.P.(C) NO.11671/2023 ANASUYA NAYAK W.P.(C) NO.11708/2023 DEBASIS MISHRA W.P.(C) NO.11811/2023 MANJULATA NAYAK W.P.(C) NO.11820/2023 BISIKESHAN BEHERA W.P.(C) NO.11876/2023 RAJESH KUMAR GHADAI M/s. Bhabani Prasad Mohanty and associates, Advocates M/s. Bijay Panda and associates, Advocates M/s. Bhabani prasad Mohanty and associates, Advocates M/s. Bijay Panda and associates, Advocates M/s. Anjan Kumar Biswal and associates, Advocates W.P.(C) NO.12144/2023 42. W.P.(C) NO.12451/2023 43. 44. 45. W.P.(C) NO.12613/2023 W.P.(C) NO.12650/2023 W.P.(C) NO.12784/2023 M/S SHREEMA PANI PANCHAYAT KADALIPALI, SONEPUR M/S. NARAYAN TANTI M/s. Bhabani Prasad M/s. Chittaranjan Das and associates, Advocates SANTOSH KUMAR PATRA TARUN MOHANTY M/S SUNDAR PRAVAT DAS Mohanty and associates, Advocates M/s. Rabindra Nath Pal and associates, Advocates M/s. P. C. Nayak and associates, Advocates M/s. Sudhansu Kumar Das and associates, Advocates 46. W.P.(C) NO.13115/2023 M/S NUTANSTEELEX, CUTTACK M/s. Prakash Kumar Jena and associates, Advocates 47. W.P.(C) NO.13248/2023 ARUN KUMAR SAHOO M/s. Bijay Panda 48. W.P.(C) NO.13326/2023 W.P.(C) NO.13379/2023 W.P.(C) NO.13382/2023 M/S NILAMADHABA ENTERPRISES, KEONJHAR PRAVAKAR BEHERA ANANTA KUMAR SENAPATI W.P.(C) NO.13386/2023 SUBRATA BEHERA and associates, Advocates M/s. Prakash Kumar Jena and associates, Advocates M/s. Bhabani Prasad Mohanty and associates, Advocates W.P.(C) NO.13395/2023 TUSHARKANT SAMANTARAY M/s. Bijay Panda and associates, Advocates W.P.(C) NO.14402/2023 RANJITA SWAIN W.P.(C) NO.14495/2023 CHIRANJEEV SAMAL W.P.(C) NO.14512/2023 CHIRANJEEV SAMAL M/s. Bhabani Prasad Mohanty and associates, Advocates M/s. Pranaya kishore Harichandan and associates, Advocates Page 3 of 17 56. W.P.(C) NO.14655/2023 M/S. SAYAMA TADINGI, RAYAGADA Mr. Mukesh Agarwal, Advocate 57. W.P.(C) NO.14939/2023 M/S. IDI INFRA PVT. LTD.,JAJPUR M/s. Sidhant Kumar Jena and associates, Advocates 58. 59. 60. W.P.(C) NO.15044/2023 JITENDRA NATH SAHU W.P.(C) NO.15051/2023 PRAVAKAR BEHERA W.P.(C) NO.15244/2023 NALINIKANTA BARIK M/s. Bhabani Prasad Mohanty and associates, Advocates 61. W.P.(C) NO.15304/2023 62. W.P.(C) NO.15309/2023 63. W.P.(C) NO.15315/2023 64. W.P.(C) NO.15815/2023 M/S. SUSHANTA KUMAR PRADHAN M/S.SANJEEV CASHEW PROCESSING, CUTTACK M/S.MAA SARALA ELECTRONICS, CUTTACK JITENDRA BISWAL 65. W.P.(C) NO.15828/2023 MEENA KEDIA 66. W.P.(C) NO.15842/2023 67. W.P.(C) NO.15872/2023 68. W.P.(C) NO.16473/2023 69. W.P.(C) NO.16623/2023 70. W.P.(C) NO.16632/2023 71. W.P.(C) NO.17009/2023 72. W.P.(C) NO.17094/2023 PRAFULLA KUMAR SAHOO M/S. SRIKANTA KUMAR SAHOO M/S. ENVIRON SOLAR PVT. LTD. BALASORE PRASANNA KUMAR PAIKARAY SUBASH CHANDRA NAYAK M/S AJAYA PHARMACEUTICAL, PURI GANESH CHANDRA PANDA M/s. Umesh Chandra Behura and associates, Advocates M/s. Prabodha chandra Nayak and associates, Advocates M/s. Bijay Panda and associates, Advocates M/s. Anjan kumar biswal R.r.pradhan, and associates, Advocates M/s. Laxmi Narayan Sahoo and associates, Advocates M/s. Bhabani Prasad Mohanty and associates, Advocates M/s. Rabindra Nath Pal and associates, Advocates Mr. Ramesh Chandra Jena, Advocate Mr. Mohit Agarwal, Advocate 73. W.P.(C) NO.17450/2023 JAGADISH KUMAR BISWAL M/s. Anjan Kumar Biswal and associates, Advocates Page 4 of 17 74. W.P.(C) NO.17531/2023 TATA NARESH BISOI 75. W.P.(C) NO.17534/2023 PRABHAT KUMAR SAHU 76. W.P.(C) NO.17538/2023 AJIT KUMAR PANDA 77. W.P.(C) NO.17540/2023 MADHUSUDAN ACHARJYA 78. W.P.(C) NO.17544/2023 TATA NARESH BISOI 79. W.P.(C) NO.17546/2023 JYOTIRMAYEE PATTANAIK 80. 81. W.P.(C) NO.17550/2023 KRUSHNA PRADHAN W.P.(C) NO.17552/2023 DAMODAR PATNAIK 82. W.P.(C) NO.17555/2023 PRABHAT KUMAR SAHU 83. 84. W.P.(C) NO.17559/2023 ISWAR SAMAL W.P.(C) NO.17562/2023 BHAGABAN KHARA 85. W.P.(C) NO.17636/2023 86. W.P.(C) NO.17712/2023 87. W.P.(C) NO.17747/2023 88. W.P.(C) NO.17750/2023 89. W.P.(C) NO.17763/2023 90. W.P.(C) NO.17768/2023 91. W.P.(C) NO.17779/2023 92. W.P.(C) NO.17914/2023 M/S HIMANSHU SEKHAR PRADHAN, PURI M/S DEBASIS RAUTARAY, KHORDHA ARABINDA BISOI PADMANABHA DANGRI M/S PANKAJ ENTERPRISES, CUTTACK SUJATA PATNAIK M/S RABI HABIKA @ HABIKA RABI, KORAPUT M/S. ROUT ENTERPRISES M/s. Bhabani Prasad Mohanty and associates, Advocates M/s. Kananbala Roy Choudhury and associates, Advocates Mr. Subash Chandra Sahoo, Advocate M/s. Bhabani Prasad Mohanty and associates, Advocates M/s. Jiban Jyoti Pradhan and associates, Advocates Page 5 of 17 93. W.P.(C) NO.17962/2023 MILAN KUMAR DAS 94. W.P.(C) NO.17987/2023 W.P.(C) NO.18134/2023 SAMIR KUMAR JATANIA @ SAMIR JATANIA AJIT KUMAR PANDA M/s. Kananbala Roy Choudhury and associates, Advocates M/s. Bhabani Prasad Mohanty and associates, Advocates W.P.(C) NO.18139/2023 SANJAY NAYAK W.P.(C) NO.18142/2023 KRUSHNA PRADHAN W.P.(C) NO.18145/2023 HOTEL IMPERIAL INN, KORAPUT M/s. Jagamohan Pattanaik and associates, Advocates W.P.(C) NO.18146/2023 DAMODAR PATNAIK 95. 96. 97. 98. 99. 100. W.P.(C) NO.18226/2023 M/S.RABINDRA MOHANTY 101. W.P.(C) NO.18231/2023 SAROJ KUMAR SINGH 102. W.P.(C) NO.18316/2023 AJIT NANDA 103. W.P.(C) NO.18321/2023 BISWANATH NAYAK 104. W.P.(C) NO.18473/2023 RABINDRA TUDU 105. W.P.(C) NO.18479/2023 106. W.P.(C) NO.18749/2023 107. W.P.(C) NO.18971/2023 108. W.P.(C) NO.19348/2023 109. W.P.(C) NO.19380/2023 110. W.P.(C) NO.19514/2023 MAA MANGALA PANIPANCHAYAT, BALASORE TAJUDDIN KHAN M/S. KARUNAKARA KANSA BEHERA M/S SUJAYA KUMAR SINHA, CUTTACK M/S PRABHAT DALASINGHARAY, KHORDHA M/S. RAKESH CHANDRA PRADHAN 111. W.P.(C) NO.19582/2023 M/S. RABINDRA ROUT 112. W.P.(C) NO.19597/2023 M/S. RAMESH CHANDRA PRADHAN, NAYAGARH M/s. Bhabani Prasad Mohanty and associates, Advocates M/s. Upasana Bal and associates, Advocates M/s. Prabodha chandra Nayak and associates, Advocates M/s. Kananbala Roy Choudhury and associates, Advocates M/s. Jagamohan Pattanaik and associates, Advocates M/s. Rudra Prasad Kar Senior Advocate and associates, Advocates M/s. Sandeep Kumar Jena and associates, Advocates M/s. Kananbala Roy Choudhury and associates, Advocates Mr. S. Ray, Senior Counsel & Mr. Kshirod Kumar Sahoo and associates, Advocates Page 6 of 17 113. W.P.(C) NO.19794/2023 M/S. ROOP CATERERS, BBSR M/s. Mukesh Panda and associates, Advocates 114. W.P.(C) NO.19838/2023 115. W.P.(C) NO.19885/2023 116. W.P.(C) NO.19951/2023 117. W.P.(C) NO.19953/2023 JEEBAN CHANDRA SAHU M/S. SRI ANNAPURNA TEXTILES, GANJAM M/S BISWAL SALES, JAJPUR M/S HOMECARE FOODS, BBSR M/s. Kananbala Roy Choudhury and associates, Advocates M/s. Rudra Prasad Kar Senior Advocate and associates, Advocates M/s. Asit Kumar Dash and associates, Advocates 118. W.P.(C) NO.20190/2023 BHAGABAN KHARA 119. W.P.(C) NO.20191/2023 120. W.P.(C) NO.20197/2023 ARABINDA BISOI M/S RABI HABIKA @ HABIKA RABI 121. W.P.(C) NO.20201/2023 RAGHUPATI BISOI 122. W.P.(C) NO.20211/2023 MADHUSUDAN ACHARJYA 123. W.P.(C) NO.20217/2023 TATA NARESH BISOI M/s. Bhabani Prasad Mohanty and associates, Advocates 124. W.P.(C) NO.20230/2023 SUSHREE SANGEETA SWAIN, KORAPUT M/s. Sidhant Dwibedi and associates, Advocates 125. W.P.(C) NO.20270/2023 126. W.P.(C) NO.20302/2023 127. W.P.(C) NO.20330/2023 M/S MAHESWARI PRASAD GANGDEB, DEOGARH M/S. SURABHI ELECTRICALS, SAMBALPUR BISWOJIT PANDA 128. W.P.(C) NO.20331/2023 ABHIJIT NAYAK M/s. Bhabani Prasad Mohanty and associates, Advocates Ms. Zenish Mary Wallace Advocates M/s. Prabodha Chandra Nayak and associates, Advocates 129. W.P.(C) NO.20360/2023 130. W.P.(C) NO.20361/2023 131. W.P.(C) NO.20362/2023 M/S. SUJATA HOTEL PVT. LTD., PURI AMRIT RANJAN NAYAK RANAJIT NAYAK 132. W.P.(C) NO.20363/2023 RANJU LATA NAYAK 133. W.P.(C) NO.20364/2023 KARTIK MALLICK Mr. Abhishek Dash, Advocate Page 7 of 17 134. W.P.(C) NO.20424/2023 135. W.P.(C) NO.20766/2023 136. W.P.(C) NO.20768/2023 137. W.P.(C) NO.20811/2023 138. W.P.(C) NO.21034/2023 139. W.P.(C) NO.21165/2023 140. W.P.(C) NO.21232/2023 M/S. LAXMI NARAYAN ENTERPRISERS, CUTTACK AJAYA KUMAR NAYAK M/S.NKS CONSTRUCTION AND ENGINEERS PVT. LTD.,PARADEEP VINAYAK AUTOMOBILES, KHORDHA M/S.PADMANAV KHUNTIA M/S. R.K. ASSOCIATES AND HOTELIERS PVT. LTD., BBSR SATYANARAYAN DAS Ms. Zenish Mary Wallace Advocate M/s. Umesh Chandra Behura and associates, Advocates M/s. Sourav Suman Bhuyan and associates, Advocates M/s. Jagabandhu Sahoo, Senior Advocate and associates, Advocates M/s.Mukesh Panda, and associates, Advocates 141. W.P.(C) NO.21233/2023 JAGABANDHU PUHAN M/s. Anjan Kumar Biswal and associates, Advocates 142. W.P.(C) NO.21234/2023 143. W.P.(C) NO.21257/2023 SUDHIR KUMAR MUDULI M/S.PADMANAV KHUNTIA 144. W.P.(C) NO.21258/2023 M/S. MUKESH BISWAL, KORAPUT 145. W.P.(C) NO.21561/2023 146. W.P.(C) NO.21660/2023 147. W.P.(C) NO.21765/2023 148. W.P.(C) NO.21781/2023 149. W.P.(C) NO.22098/2023 150. W.P.(C) NO.22395/2023 151. W.P.(C) NO.22769/2023 M/S. NISHAKAR NAYAK, JAGATSINGHPUR SMRUTI RANJAN SENAPATI M/s. Jagabandhu Sahoo, Senior Advocate and associates, Advocates Ms. Zenish Mary Wallace Advocate M/s. Prabodha Chandra Nayak and associates, Advocates UPENDRA NATH SAHU M/s. Sangram Keshari Burma DINESH KUMAR PRADHAN M/S. NEELACHAL UDYOG BANAMALI MAHARANA M/S SAHU CONSTRUCTIONS, RAYAGADA and associates, Advocates M/s. Bhabani Prasad Mohanty and associates, Advocates Mr. S. Ray, Senior Counsel & Mr. Kshirod Kumar Sahoo and associates, Advocates M/s. Kananbala Roy Choudhury and associates, Advocates Page 8 of 17 152. W.P.(C) NO.23049/2023 KISHORE KUMAR PARIDA 153. W.P.(C) NO.23054/2023 AJIT KUMAR BISWAL M/s. Prabodha chandra Nayak and associates, Advocates 154. W.P.(C) NO.23056/2023 SANKARSAN PRADHAN 155. W.P.(C) NO.23057/2023 JAYANTI ROUT 156. W.P.(C) NO.23097/2023 M/S CHITTARANJAN ROUT, CUTTACK 157. W.P.(C) NO.23603/2023 M/s. SANJUKTA RATH 158. W.P.(C) NO.23870/2023 JAMINI KANTA ROUT 159. W.P.(C) NO.23904/2023 TATA NARESH BISOI 160. W.P.(C) NO.23950/2023 161. W.P.(C) NO.24169/2023 162. W.P.(C) NO.24174/2023 163. W.P.(C) NO.24186/2023 M/S SUMANTA KUMAR BISWAL M/S. MAHAVIR INFRA DEVELOPERS PVT. LTD., BBSR M/S MAHAVIR INFRA DEVELOPERS PVT. LTD., BBSR SANJOY KUMAR GIRI @ SANJAY KUMAR GIRI 164. W.P.(C) NO.24190/2023 BINDUBALA SENAPATI 165. W.P.(C) NO.24193/2023 MAMINA GIRI 166. W.P.(C) NO.24243/2023 167. W.P.(C) NO.24245/2023 SEKH AMINUR ISLAM 168. W.P.(C) NO.24247/2023 169. W.P.(C) NO.24291/2023 MAMINA GIRI 170. W.P.(C) NO.24318/2023 171. W.P.(C) NO.24387/2023 M/S. ALUMINIUM AND STEEL AGENCY, BBSR M/S S.C.VARGHESE AND CO., ROURKELA M/s. Bhabani Prasad Mohanty and associates, Advocates Mr. S. Ray, Senior Counsel & Mr. Kshirod Kumar Sahoo and associates, Advocates M/s. Anjan Kumar Biswal and associates, Advocates M/s. Bhabani Prasad Mohanty and associates, Advocates M/s. Upasana Bal and associates, Advocates M/s. Kananbala Roy Choudhury and associates, Advocates M/s. Bhabani Prasad Mohanty and associates, Advocates M/s. Purna Chandra Moharana and associates, Advocates M/s. Bhabani Prasad Mohanty and associates, Advocates M/s. Kananbala Roy Choudhury and associates, Advocates M/s. Soumendra Pattanaik and associates, Advocates Page 9 of 17 172. W.P.(C) NO.24710/2023 CHINMAYA PANDA 173. W.P.(C) NO.24852/2023 174. W.P.(C) NO.24917/2023 M/S. RELIABLE ENGINEERING CO., SAMBALPUR DHARITRI BEHURA M/s. Kananbala Roy Choudhury and associates, Advocates M/s. Itishree Tripathy and associates, Advocates 175. W.P.(C) NO.24919/2023 SUJIT KUMAR MAJHI 176. W.P.(C) NO.24920/2023 DHARITRI BEHURA M/s. Anjan Kumar Biswal and associates, Advocates 177. W.P.(C) NO.24936/2023 178. W.P.(C) NO.24969/2023 M/S. SRIRAM AND COMPANY, BERHAMPUR SIBURAM PRASAD MALLICK M/s. Sandeep Kumar Jena and associates, Advocates M/s. Ashok pd. Mishra and associates, Advocates 179. W.P.(C) NO.25096/2023 KRUSHNA MOHAN DUTTA M/s. Anjan Kumar Biswal and associates, Advocates 180. W.P.(C) NO.25141/2023 181. W.P.(C) NO.25257/2023 M/S R.K.TRADERS, BOLANGIR SANJAYA KUMAR SWAIN M/s. Prabodha Chandra Nayak and associates, Advocates M/s. Adhiraj Mohanty and associates, Advocates 182. W.P.(C) NO.25294/2023 SANTOSH KUMAR LENKA M/s. Sanjay Kumar Kar and associates, Advocates 183. W.P.(C) NO.25352/2023 184. W.P.(C) NO.25356/2023 185. W.P.(C) NO.25641/2023 186. W.P.(C) NO.25758/2023 KARTIK CHANDRA SWAIN M/S MAHAVIR INFRA DEVELOPERS PVT. LTD., BBSR ANANDA KUMAR PADHY MADHUSUDAN BEHERA M/s. Kananbala Roy Choudhury and associates, Advocates M/s. Prabodha Chandra Nayak and associates, Advocates M/s. Asit Kumar Dash and associates, Advocates 187. W.P.(C) NO.25784/2023 TAPAN KUMAR DUTTA M/s. Anjan Kumar Biswal and associates, Advocates 188. W.P.(C) NO.25814/2023 189. W.P.(C) NO.25832/2023 190. W.P.(C) NO.25835/2023 M/S. MAA DURGA ENGINEERING, JAGATSINGHPUR MANORANJAN MUDULI M/s. Madhab Lal Agarwal and associates, Advocates M/s. Purna Chandra Moharana and associates, Advocates Page 10 of 17 191. W.P.(C) NO.26430/2023 192. W.P.(C) NO.26434/2023 M/S. MATA DADHIMATI METALS AND MINERALS, ROURKELA M/S RAMESH BHUE M/s. Kartik Kurmy and associates, Advocates M/s. Madhab Lal Agarwal and associates, Advocates 193. W.P.(C) NO.26517/2023 SUSANTA KUMAR MOHAPATRA 194. W.P.(C) NO.26520/2023 BENUDHAR ROUT 195. W.P.(C) NO.26526/2023 JAMI RABINDRA KUMAR M/s. Bhabani Prasad Mohanty and associates, Advocates 196. W.P.(C) NO.26729/2023 BIRANCHI NATH PANIGRAHI M/s. Sangram Keshari Burma and associates, Advocates 197. W.P.(C) NO.26731/2023 SANJAYA KUMAR BEHERA M/s. Abhishek Dash and associates, Advocates 198. W.P.(C) NO.26737/2023 SUSANTA KUMAR MOHAPATRA M/s. Bhabani Prasad Mohanty and associates, Advocates 199. W.P.(C) NO.26813/2023 AKASH GIRI 200. W.P.(C) NO.26816/2023 201. W.P.(C) NO.26874/2023 UMESH CHANDRA BARIK BABULA KUMAR CHOUDHURY M/s. Prabodha Chandra Nayak and associates, Advocates 202. W.P.(C) NO.26894/2023 M/S RAM KRUSHNA CHATRIYA, KORAPUT M/s. Subash Chandra Sahoo and associates, Advocates 203. W.P.(C) NO.27087/2023 M/S CITY SANITARY STORE, BBSR M/s. Janmejaya Dash and associates, Advocates 204. W.P.(C) NO.27631/2023 205. W.P.(C) NO.27726/2023 M/S. P.M CONTRACTORS PVT. LTD. BBSR GHANASHYAM SAHOO Mr. Ramesh Chandra Jena, M/s. Kananbala Roy Choudhury and associates, Advocates Advocate 206. W.P.(C) NO.28522/2023 PRASANTA KUMAR MOHANTY M/s. Smita Ranjan Patnaik and associates, Advocates 207. W.P.(C) NO.28573/2023 M/S. SUBRAT KUMAR SAHU M/s. Itishree Tripathy and associates, Advocates 208. W.P.(C) NO.28803/2023 209. W.P.(C) NO.29691/2023 M/S.MAHAVEER ELECTRICALS, KORAPUT M/S. SUDARSHAN PRADHAN M/s. Nishat Afreen and associates, Advocates Mr. S. Ray, Senior Counsel & Mr. Kshirod Kumar Sahoo and associates, Advocates Page 11 of 17 210. W.P.(C) NO.29774/2023 BANDU HANTAL 211. W.P.(C) NO.29783/2023 SATYAJIT BAUG 212. W.P.(C) NO.30584/2023 213. W.P.(C) NO.30881/2023 M/S. CAMARON EXPORTS PVT. LTD., BBSR DUSMANTA PATRA 214. W.P.(C) NO.30883/2023 DUSMANTA PATRA M/s. Bhabani Prasad Mohanty and associates, Advocates M/s. Abhishek Dash and associates, Advocates M/s. Kananbala Roy Choudhury and associates, Advocates 215. W.P.(C) NO.31178/2023 M/S. SUSANTA KUMAR ROUT M/s. Chittaranjan Das and associates, Advocates 216. W.P.(C) NO.31213/2023 ASISH KUMAR AGRAWALLA M/s. Aditya Narayan Ray and associates, Advocates 217. W.P.(C) NO.31332/2023 RATI GOND 218. W.P.(C) NO.31353/2023 PANCHU SAHOO M/s. Sangram Keshari Burma and associates, Advocates M/s. Chittaranjan Das and associates, Advocates 219. W.P.(C) NO.31443/2023 AJAY KUMAR MISHRA M/s. Abhishek Dash 220. W.P.(C) NO.31449/2023 221. W.P.(C) NO.31764/2023 222. W.P.(C) NO.31909/2023 M/S. BAMBINO PASTA FOOD INDUSTRIES PVT. LTD., BERHAMPUR M/S SAROJ KUMAR CHHOTRAY, JAGATSINGHPUR KIRAN KANTA PUJARI and associates, Advocates M/s. Asit Kumar Dash and associates, Advocates M/s. Anjan Kumar Jena and associates, Advocates 223. W.P.(C) NO.31917/2023 RANJAN KUMAR SETHY 224. W.P.(C) NO.31920/2023 KIRAN KANTA PUJARI M/s. Bhabani Prasad Mohanty and associates, Advocates 225. W.P.(C) NO.32023/2023 M/S MSP INFRACON PVT. LTD., BBSR M/s. Asit Kumar Dash and associates, Advocates 226. W.P.(C) NO.32047/2023 227. W.P.(C) NO.32144/2023 M/S. LINGARAJ PRADHAN, SUNDARGARH M/S HEMA ENTERPRISES, GAJAPAT M/s. Madhab Lal Agarwal and associates, Advocates M/s. Adhiraj Mohanty and associates, Advocates Page 12 of 17 228. W.P.(C) NO.32645/2023 229. W.P.(C) NO.32652/2023 LILAM KUMAR BADAIK SANDHYA RANI ACHARYA 230. W.P.(C) NO.33434/2023 231. W.P.(C) NO.33469/2023 232. W.P.(C) NO.33603/2023 233. W.P.(C) NO.33645/2023 M/S.PATIL CONSTRUCTION AND INFRASTRUCTURE LTD., RAYGADA M/S RITIKA ISPAT PVT. LTD., SUNDARGARH TWISHA EDUCATIONAL PRIVATE LIMITED M/S. MUKTA INFOTECH, KEONJHAR M/s. Santosh Kumar Mishra and associates, Advocates M/s. Umesh Chandra Sahoo and associates, Advocates M/s. Bhabani Prasad Mohanty and associates, Advocates Mr. S. Ray, Senior Counsel & Mr. Kshirod Kumar Sahoo and associates, Advocates M/s. Madhab Lal Agarwal and associates, Advocates 234. W.P.(C) NO.33653/2023 CHAMPATI ECO BRICKS, KHURDA M/s. Debaprasad Mishra and associates, Advocates 235. W.P.(C) NO.33715/2023 236. W.P.(C) NO.34113/2023 M/S. PCM INFRA PROJECTS PVT. LTD., KHORDHA DEBASHIS RAUL M/s. Asit Kumar Dash and associates, Advocates M/s. Ashok Kumar Mohanty and associates, Advocates 237. W.P.(C) NO.34150/2023 M/S BINAY RAY, MALKANGIRI M/s. Sandeep Kumar Jena and associates, Advocates 238. W.P.(C) NO.34336/2023 239. W.P.(C) NO.34376/2023 M/S RITIKA ISPAT PVT. LTD., SUNDARGARH DEEPAK KUMAR KHATUA M/s. Bhabani Prasad Mohanty and associates, Advocates M/s. Prakash Kumar Jena and associates, Advocates 240. W.P.(C) NO.34641/2023 M/S. LOKANATH TIMBER DEPOT, PURI M/s. Abhishek Dash and associates, Advocates 241. W.P.(C) NO.34783/2023 242. W.P.(C) NO.34786/2023 243. W.P.(C) NO.34789/2023 244. W.P.(C) No.34449/2023 M/S. SANGHAMITRA NANDA, KENDUPADAR M/S. MAMATA NAYAK, KANDHAMAL M/S. TAPAS KUMAR MOHANTY, KANDHAMAL PADMABATI BIDIKA 245. W.P.(C) No.34626/2023 M/S. GAURAV MOHANTY M/s. Naresh Chandra Jena and associates, Advocates M/s. Sangram Keshari Burma and associates, Advocates M/s. Daitari Behera and associates, Advocates Page 13 of 17 -versus- Additional State Tax Officer, CT & GST, Cuttack Joint Commissioner of State Tax (Appeal), CT & GST, Cuttack and …. the Commissioner of CT & GST, Cuttack and others Opposite Parties Mr. Sunil Mishra, Standing Counsel along with Mr. Diganta Das, Mr. Sheshadeba Das and Mr. Ananda Das, Additional Standing Counsel for CT & GST Department, Mr. T. K. Satapathy, Sr. Standing Counsel for CGST, CX & Customs, Mr. Avinash Kedia, Jr. Standing Counsel for CGST, CX & Customs and Mr. P. K. Parhi, DSGI for Union of India CORAM: ACTING CHIEF JUSTICE DR. B. R. SARANGI MR. JUSTICE MURAHARI SRI RAMAN
Decision
ORDER 06.11.2023 1. These matters are taken up through hybrid mode. 2. Heard learned counsel for the parties. 3. Since the question involved in all the writ petitions is similar, they are taken up together and disposed of by this common order. 4. The petitioners have approached this Court invoking provisions of Articles 226 and 227 of the Constitution of India challenging the first appellate orders, whereby the appeals have been rejected being barred by period stipulated in sub-section (1) read with sub-section (4) of Section 107 of the OGST/CGST Act. It is submitted that as Page 14 of 17 Order No. 03. yet 2nd appellate Tribunal has not been constituted; as such they are prevented from availing alternative remedy provided under Section 112 of the said Act. 5. During pendency of these writ petitions, the Ministry of Finance, Department of Revenue (Central Board of Indirect Taxes and Customs) has issued Notification No.53/2023-Central Tax [S.O.4767(E)], dated 2nd November 2023, by which it has been notified that taxable persons, who could not file an appeal on or before the 31st day of March, 2023 against the order passed under section 73 or 74 of the Central Goods and Services Tax Act, 2017 by the proper officer within the time period specified in sub-section (1) of section 107 read with sub-section (4) of section 107 of the Act, and the taxable persons whose appeal against the said order was rejected solely on the grounds that the said appeal was not filed within the time period specified in section 107, as the class of persons, shall follow certain special procedure for filing appeals in such cases. The relevant portion of the said Notification reads as under: “S.O.4767(E)-In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter the said Act), the Central Government, on the referred to as recommendations of the Council, hereby notifies taxable persons who could not file an appeal against the order passed by the proper officer on or before the 31st day of March, 2023 under section 73 or 74 of the said Act (hereinafter referred to as the said order), within the time period specified in sub-section (1) of section 107 read with sub-section (4) of section 107 of the said Act, and the taxable persons whose appeal against the said order was rejected solely on the grounds that the said appeal was not filed within the time period specified in section 107, as the class of persons (hereinafter referred to as the said person) who shall follow the following special procedure for filing appeals in such cases: 2. The said person shall file an appeal against the said order in FORM GST APL-01 in accordance with subsection (1) of Section 107 of the said Act, on or before 31st day of January 2024: Page 15 of 17 Provided that an appeal against the said order filed in accordance with the provisions of section 107 of the said Act, and pending before the Appellate Authority before the issuance of this notification, shall be deemed to have been filed in accordance with this notification, if it fulfills the condition specified at para 3 below. 3. No appeal shall be filed under this notification, unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to twelve and a half per cent. of the remaining amount of tax in dispute arising from the said order, subject to a maximum of twenty-five crore rupees, in relation to which the appeal has been filed, out of which at least twenty percent should have been paid by debiting from the Electronic Cash Ledger. 4. No refund shall be granted on account of this notification till the disposal of the appeal, in respect of any amount paid by the appellant, either on their own or on the directions of any authority (or) court, in excess of the amount specified in para 3 of this notification before the issuance of this notification, for filing an appeal under subsection (1) of Section 107 of the said Act. 5. No appeal under this notification shall be admissible in respect of a demand not involving tax. 6. The provisions of Chapter XIII of the Central Goods and Service Tax Rules, 2017 (12 of 2017), shall mutatis mutandis, apply to an appeal filed under this notification. [F. No.CBIC-20001/10/2023-GST] (Raghavendra Pal Singh) Director” 6. In view of the aforesaid Notification, the impugned orders, against which the writ petitions are filed, are set aside and the matters are now remanded to the Appellate Authority to proceed with it in accordance with law. As such, by virtue of either of the interim order passed by this Court or in suo motu the Petitioners, who have deposited the entire amount of tax that should be taken into account while deciding the cases on merit and the refund, if any, would be subject to the outcome of the appeal itself. Page 16 of 17 7. With the above observation and direction, these writ petitions are disposed of. (DR. B. R. SARANGI) ACTING CHIEF JUSTICE JUDGE M. Panda (M. S. RAMAN) Signature Not Verified Digitally Signed Signed by: MRUTYUNJAYA PANDA Designation: Secretary Reason: Authentication Location: High Court of Orissa, Cuttack Date: 08-Nov-2023 18:35:36 Page 17 of 17