Smruti Ranjan Senapati vs. The Commissioner Of CT And GST, Odisha

Page 1 of 17 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.6684 of 2023 and Batch of Writ Petitions SL. No Case Number Petitioner (s) Senior Advocate (s)/ Advocate (s) 1. W.P.(C) NO.6684/2023 M/S PRAVAT KUMAR CHOUDHURY, CUTTACK M/s. Bijay Panda and associates, Advocates 2. W.P.(C) NO.3994/2023 SUDHAKAR DAS M/s. Kananbala Roy Choudhury and associates, Advocates 3. W.P.(C) NO.3998/2023 MILAN KUMAR DAS 4. W.P.(C) NO.4082/2023 SAUMYA RANJAN NAYAK 5. W.P.(C) NO.4486/2023 PRASANTA KUMAR BEHERA 6. W.P.(C) NO.4488/2023 ABHIJIT PANIGRAHI 7. W.P.(C) NO.4490/2023 HEMANTA KUMAR NAYAK 8. W.P.(C) NO.6770/2023 M/S MAA MANGALA TRADERS M/s. Jagabandhu Sahoo, Senior Advocate and associates, Advocates 9. W.P.(C) NO.6775/2023 M/S HRUSIKESH JENA 10. W.P.(C) NO.6778/2023 11. W.P.(C) NO.6854/2023 M/S RANJAN SETH, SAMBALPUR Mr. Arup Kumar Panda, Advocate 12. W.P.(C) NO.7360/2023 SUSHANTA KUMAR ROUTRAY M/s. Kananbala Roy Choudhury and associates, Advocates 13. W.P.(C) NO.7728/2023 M/R.URBASI ROUT, BBSR Mr. Rudra Prasad Kar Senior Advocate and associates, Advocates 14. W.P.(C) NO.7930/2023 M/S SURENDRA MANDAL, KORAPUT M/s. Sidharth Prasad Das and associates, Advocates 15. W.P.(C) NO.8127/2023 M/S TUSHAR KANTA NAYAK Mr. S. Ray, Senior Counsel & Mr. Kshirod Kumar Sahoo and associates, Advocates 16. W.P.(C) NO.8133/2023 M/S.RADHA KRISHNA PANI PANCHAYAT, SAMBALPUR M/s. Kananbala Roy Choudhury and associates, Advocates Page 2 of 17 17. W.P.(C) NO.8251/2023 M/S TUSAR KANTA NAYAK Mr. S. Ray, Senior Counsel & Mr. Kshirod Kumar Sahoo and associates, Advocates 18. W.P.(C) NO.8475/2023 19. W.P.(C) NO.8477/2023 20. W.P.(C) NO.8498/2023 M/S. KAILAS MALIK M/s. Mukesh Agarwal and associates, Advocates 21. W.P.(C) NO.8947/2023 M/S. SANTOSH KUMAR LENKA Mr. S. Ray, Senior Counsel & Mr. Kshirod Kumar Sahoo and associates, Advocates 22. W.P.(C) NO.9111/2023 M/S. DEEPAK KUMAR SAHU, KORAPUT M/s. Bhabani prasad Mohanty and associates, Advocates 23. W.P.(C) NO.9159/2023 M/S. EVEREST INDUSTRIES LTD., BALASORE M/s. Mukesh Agarwal and associates, Advocates 24. W.P.(C) NO.9499/2023 M/S. SUMITRA MOHAPATRA, BALASORE M/s. Chittaranjan Das and associates, Advocates 25. W.P.(C) NO.9525/2023 M/S. PADMALAVA GOCHHAYAT, CUTTACK M/s. Bhabani prasad Mohanty and associates, Advocates 26. W.P.(C) NO.9531/2023 27. W.P.(C) NO.9533/2023 28. W.P.(C) NO.9548/2023 M/S. JIMENDRA KUMAR BEHERA Mr. S. Ray, Senior Counsel & Mr. Kshirod Kumar Sahoo and associates, Advocates 29. W.P.(C) NO.9658/2023 M/S. PRATAP KUMAR PRADHAN 30. W.P.(C) NO.10008/2023 M/S.ARATI CONSTRUCTION, KENDUJHAR M/s. Pranaya kishore Harichandan and associates, Advocates 31. W.P.(C) NO.10096/2023 SASMITA MOHAPATRA Mr. S. Ray, Senior Counsel & Mr. Kshirod Kumar Sahoo and associates, Advocates 32. W.P.(C) NO.10357/2023 M/S. ATUL KUMAR JENA, BHADRAK M/s. Rudra Prasad Kar Senior Advocate and associates, Advocates 33. W.P.(C) NO.10587/2023 M/S LAXMAN BARIK M/s. Jagabandhu Sahoo, Senior Advocate and associates, Advocates 34. W.P.(C) NO.10697/2023 FAKIR MOHAN SAMANTASINGHAR M/s. Bijay Panda and associates, Advocates 35. W.P.(C) NO.11359/2023 RAGHUNATH MARANDI Page 3 of 17 36. W.P.(C) NO.11671/2023 ANASUYA NAYAK M/s. Bhabani Prasad Mohanty and associates, Advocates 37. W.P.(C) NO.11708/2023 DEBASIS MISHRA M/s. Bijay Panda and associates, Advocates 38. W.P.(C) NO.11811/2023 MANJULATA NAYAK M/s. Bhabani prasad Mohanty and associates, Advocates 39. W.P.(C) NO.11820/2023 BISIKESHAN BEHERA M/s. Bijay Panda and associates, Advocates 40. W.P.(C) NO.11876/2023 RAJESH KUMAR GHADAI M/s. Anjan Kumar Biswal and associates, Advocates 41. W.P.(C) NO.12144/2023 M/S SHREEMA PANI PANCHAYAT KADALIPALI, SONEPUR M/s. Chittaranjan Das and associates, Advocates 42. W.P.(C) NO.12451/2023 M/S. NARAYAN TANTI M/s. Bhabani Prasad Mohanty and associates, Advocates 43. W.P.(C) NO.12613/2023 SANTOSH KUMAR PATRA M/s. Rabindra Nath Pal and associates, Advocates 44. W.P.(C) NO.12650/2023 TARUN MOHANTY M/s. P. C. Nayak and associates, Advocates 45. W.P.(C) NO.12784/2023 M/S SUNDAR PRAVAT DAS 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 and associates, Advocates 48. W.P.(C) NO.13326/2023 M/S NILAMADHABA ENTERPRISES, KEONJHAR M/s. Prakash Kumar Jena and associates, Advocates 49. W.P.(C) NO.13379/2023 PRAVAKAR BEHERA M/s. Bhabani Prasad Mohanty and associates, Advocates 50. W.P.(C) NO.13382/2023 ANANTA KUMAR SENAPATI 51. W.P.(C) NO.13386/2023 SUBRATA BEHERA 52. W.P.(C) NO.13395/2023 TUSHARKANT SAMANTARAY M/s. Bijay Panda and associates, Advocates 53. W.P.(C) NO.14402/2023 RANJITA SWAIN M/s. Bhabani Prasad Mohanty and associates, Advocates 54. W.P.(C) NO.14495/2023 CHIRANJEEV SAMAL M/s. Pranaya kishore Harichandan and associates, Advocates 55. W.P.(C) NO.14512/2023 CHIRANJEEV SAMAL Page 4 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. W.P.(C) NO.15044/2023 JITENDRA NATH SAHU M/s. Bhabani Prasad Mohanty and associates, Advocates 59. W.P.(C) NO.15051/2023 PRAVAKAR BEHERA 60. W.P.(C) NO.15244/2023 NALINIKANTA BARIK 61. W.P.(C) NO.15304/2023 M/S. SUSHANTA KUMAR PRADHAN M/s. Umesh Chandra Behura and associates, Advocates 62. W.P.(C) NO.15309/2023 M/S.SANJEEV CASHEW PROCESSING, CUTTACK 63. W.P.(C) NO.15315/2023 M/S.MAA SARALA ELECTRONICS, CUTTACK 64. W.P.(C) NO.15815/2023 JITENDRA BISWAL M/s. Prabodha chandra Nayak and associates, Advocates 65. W.P.(C) NO.15828/2023 MEENA KEDIA M/s. Bijay Panda and associates, Advocates 66. W.P.(C) NO.15842/2023 PRAFULLA KUMAR SAHOO M/s. Anjan kumar biswal R.r.pradhan, and associates, Advocates 67. W.P.(C) NO.15872/2023 M/S. SRIKANTA KUMAR SAHOO M/s. Laxmi Narayan Sahoo and associates, Advocates 68. W.P.(C) NO.16473/2023 M/S. ENVIRON SOLAR PVT. LTD. BALASORE M/s. Bhabani Prasad Mohanty and associates, Advocates 69. W.P.(C) NO.16623/2023 PRASANNA KUMAR PAIKARAY M/s. Rabindra Nath Pal and associates, Advocates 70. W.P.(C) NO.16632/2023 SUBASH CHANDRA NAYAK 71. W.P.(C) NO.17009/2023 M/S AJAYA PHARMACEUTICAL, PURI Mr. Ramesh Chandra Jena, Advocate 72. W.P.(C) NO.17094/2023 GANESH CHANDRA PANDA Mr. Mohit Agarwal, Advocate 73. W.P.(C) NO.17450/2023 JAGADISH KUMAR BISWAL M/s. Anjan Kumar Biswal and associates, Advocates Page 5 of 17 74. W.P.(C) NO.17531/2023 TATA NARESH BISOI M/s. Bhabani Prasad Mohanty and associates, Advocates 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. W.P.(C) NO.17550/2023 KRUSHNA PRADHAN 81. W.P.(C) NO.17552/2023 DAMODAR PATNAIK 82. W.P.(C) NO.17555/2023 PRABHAT KUMAR SAHU 83. W.P.(C) NO.17559/2023 ISWAR SAMAL 84. W.P.(C) NO.17562/2023 BHAGABAN KHARA 85. W.P.(C) NO.17636/2023 M/S HIMANSHU SEKHAR PRADHAN, PURI M/s. Kananbala Roy Choudhury and associates, Advocates 86. W.P.(C) NO.17712/2023 M/S DEBASIS RAUTARAY, KHORDHA Mr. Subash Chandra Sahoo, Advocate 87. W.P.(C) NO.17747/2023 ARABINDA BISOI M/s. Bhabani Prasad Mohanty and associates, Advocates 88. W.P.(C) NO.17750/2023 PADMANABHA DANGRI 89. W.P.(C) NO.17763/2023 M/S PANKAJ ENTERPRISES, CUTTACK 90. W.P.(C) NO.17768/2023 SUJATA PATNAIK 91. W.P.(C) NO.17779/2023 M/S RABI HABIKA @ HABIKA RABI, KORAPUT 92. W.P.(C) NO.17914/2023 M/S. ROUT ENTERPRISES M/s. Jiban Jyoti Pradhan and associates, Advocates Page 6 of 17 93. W.P.(C) NO.17962/2023 MILAN KUMAR DAS M/s. Kananbala Roy Choudhury and associates, Advocates 94. W.P.(C) NO.17987/2023 SAMIR KUMAR JATANIA @ SAMIR JATANIA M/s. Bhabani Prasad Mohanty and associates, Advocates 95. W.P.(C) NO.18134/2023 AJIT KUMAR PANDA 96. W.P.(C) NO.18139/2023 SANJAY NAYAK 97. W.P.(C) NO.18142/2023 KRUSHNA PRADHAN 98. W.P.(C) NO.18145/2023 HOTEL IMPERIAL INN, KORAPUT M/s. Jagamohan Pattanaik and associates, Advocates 99. W.P.(C) NO.18146/2023 DAMODAR PATNAIK M/s. Bhabani Prasad Mohanty and associates, Advocates 100. W.P.(C) NO.18226/2023 M/S.RABINDRA MOHANTY M/s. Upasana Bal and associates, Advocates 101. W.P.(C) NO.18231/2023 SAROJ KUMAR SINGH 102. W.P.(C) NO.18316/2023 AJIT NANDA M/s. Prabodha chandra Nayak and associates, Advocates 103. W.P.(C) NO.18321/2023 BISWANATH NAYAK 104. W.P.(C) NO.18473/2023 RABINDRA TUDU M/s. Kananbala Roy Choudhury and associates, Advocates 105. W.P.(C) NO.18479/2023 MAA MANGALA PANIPANCHAYAT, BALASORE 106. W.P.(C) NO.18749/2023 TAJUDDIN KHAN M/s. Jagamohan Pattanaik and associates, Advocates 107. W.P.(C) NO.18971/2023 M/S. KARUNAKARA KANSA BEHERA M/s. Rudra Prasad Kar Senior Advocate and associates, Advocates 108. W.P.(C) NO.19348/2023 M/S SUJAYA KUMAR SINHA, CUTTACK M/s. Sandeep Kumar Jena and associates, Advocates 109. W.P.(C) NO.19380/2023 M/S PRABHAT DALASINGHARAY, KHORDHA M/s. Kananbala Roy Choudhury and associates, Advocates 110. W.P.(C) NO.19514/2023 M/S. RAKESH CHANDRA PRADHAN Mr. S. Ray, Senior Counsel & Mr. Kshirod Kumar Sahoo and associates, Advocates 111. W.P.(C) NO.19582/2023 M/S. RABINDRA ROUT 112. W.P.(C) NO.19597/2023 M/S. RAMESH CHANDRA PRADHAN, NAYAGARH Page 7 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 JEEBAN CHANDRA SAHU M/s. Kananbala Roy Choudhury and associates, Advocates 115. W.P.(C) NO.19885/2023 M/S. SRI ANNAPURNA TEXTILES, GANJAM M/s. Rudra Prasad Kar Senior Advocate and associates, Advocates 116. W.P.(C) NO.19951/2023 M/S BISWAL SALES, JAJPUR M/s. Asit Kumar Dash and associates, Advocates 117. W.P.(C) NO.19953/2023 M/S HOMECARE FOODS, BBSR 118. W.P.(C) NO.20190/2023 BHAGABAN KHARA M/s. Bhabani Prasad Mohanty and associates, Advocates 119. W.P.(C) NO.20191/2023 ARABINDA BISOI 120. W.P.(C) NO.20197/2023 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 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 M/S MAHESWARI PRASAD GANGDEB, DEOGARH M/s. Bhabani Prasad Mohanty and associates, Advocates 126. W.P.(C) NO.20302/2023 M/S. SURABHI ELECTRICALS, SAMBALPUR Ms. Zenish Mary Wallace Advocates 127. W.P.(C) NO.20330/2023 BISWOJIT PANDA M/s. Prabodha Chandra Nayak and associates, Advocates 128. W.P.(C) NO.20331/2023 ABHIJIT NAYAK 129. W.P.(C) NO.20360/2023 M/S. SUJATA HOTEL PVT. LTD., PURI Mr. Abhishek Dash, Advocate 130. W.P.(C) NO.20361/2023 AMRIT RANJAN NAYAK 131. W.P.(C) NO.20362/2023 RANAJIT NAYAK 132. W.P.(C) NO.20363/2023 RANJU LATA NAYAK 133. W.P.(C) NO.20364/2023 KARTIK MALLICK Page 8 of 17 134. W.P.(C) NO.20424/2023 M/S. LAXMI NARAYAN ENTERPRISERS, CUTTACK Ms. Zenish Mary Wallace Advocate 135. W.P.(C) NO.20766/2023 AJAYA KUMAR NAYAK M/s. Umesh Chandra Behura and associates, Advocates 136. W.P.(C) NO.20768/2023 M/S.NKS CONSTRUCTION AND ENGINEERS PVT. LTD.,PARADEEP 137. W.P.(C) NO.20811/2023 VINAYAK AUTOMOBILES, KHORDHA M/s. Sourav Suman Bhuyan and associates, Advocates 138. W.P.(C) NO.21034/2023 M/S.PADMANAV KHUNTIA M/s. Jagabandhu Sahoo, Senior Advocate and associates, Advocates 139. W.P.(C) NO.21165/2023 M/S. R.K. ASSOCIATES AND HOTELIERS PVT. LTD., BBSR M/s.Mukesh Panda, and associates, Advocates 140. W.P.(C) NO.21232/2023 SATYANARAYAN DAS M/s. Anjan Kumar Biswal and associates, Advocates 141. W.P.(C) NO.21233/2023 JAGABANDHU PUHAN 142. W.P.(C) NO.21234/2023 SUDHIR KUMAR MUDULI 143. W.P.(C) NO.21257/2023 M/S.PADMANAV KHUNTIA M/s. Jagabandhu Sahoo, Senior Advocate and associates, Advocates 144. W.P.(C) NO.21258/2023 M/S. MUKESH BISWAL, KORAPUT 145. W.P.(C) NO.21561/2023 M/S. NISHAKAR NAYAK, JAGATSINGHPUR Ms. Zenish Mary Wallace Advocate 146. W.P.(C) NO.21660/2023 SMRUTI RANJAN SENAPATI M/s. Prabodha Chandra Nayak and associates, Advocates 147. W.P.(C) NO.21765/2023 UPENDRA NATH SAHU M/s. Sangram Keshari Burma and associates, Advocates 148. W.P.(C) NO.21781/2023 DINESH KUMAR PRADHAN M/s. Bhabani Prasad Mohanty and associates, Advocates 149. W.P.(C) NO.22098/2023 M/S. NEELACHAL UDYOG Mr. S. Ray, Senior Counsel & Mr. Kshirod Kumar Sahoo and associates, Advocates 150. W.P.(C) NO.22395/2023 BANAMALI MAHARANA M/s. Kananbala Roy Choudhury and associates, Advocates 151. W.P.(C) NO.22769/2023 M/S SAHU CONSTRUCTIONS, RAYAGADA Page 9 of 17 152. W.P.(C) NO.23049/2023 KISHORE KUMAR PARIDA M/s. Prabodha chandra Nayak and associates, Advocates 153. W.P.(C) NO.23054/2023 AJIT KUMAR BISWAL M/s. Bhabani Prasad Mohanty 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 Mr. S. Ray, Senior Counsel & Mr. Kshirod Kumar Sahoo and associates, Advocates 158. W.P.(C) NO.23870/2023 JAMINI KANTA ROUT M/s. Anjan Kumar Biswal and associates, Advocates 159. W.P.(C) NO.23904/2023 TATA NARESH BISOI M/s. Bhabani Prasad Mohanty and associates, Advocates 160. W.P.(C) NO.23950/2023 M/S SUMANTA KUMAR BISWAL M/s. Upasana Bal and associates, Advocates 161. W.P.(C) NO.24169/2023 M/S. MAHAVIR INFRA DEVELOPERS PVT. LTD., BBSR M/s. Kananbala Roy Choudhury and associates, Advocates 162. W.P.(C) NO.24174/2023 M/S MAHAVIR INFRA DEVELOPERS PVT. LTD., BBSR 163. W.P.(C) NO.24186/2023 SANJOY KUMAR GIRI @ SANJAY KUMAR GIRI M/s. Bhabani Prasad Mohanty and associates, Advocates 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 SEKH AMINUR ISLAM M/s. Purna Chandra Moharana and associates, Advocates 167. W.P.(C) NO.24245/2023 168. W.P.(C) NO.24247/2023 169. W.P.(C) NO.24291/2023 MAMINA GIRI M/s. Bhabani Prasad Mohanty and associates, Advocates 170. W.P.(C) NO.24318/2023 M/S. ALUMINIUM AND STEEL AGENCY, BBSR M/s. Kananbala Roy Choudhury and associates, Advocates 171. W.P.(C) NO.24387/2023 M/S S.C.VARGHESE AND CO., ROURKELA M/s. Soumendra Pattanaik and associates, Advocates Page 10 of 17 172. W.P.(C) NO.24710/2023 CHINMAYA PANDA M/s. Kananbala Roy Choudhury and associates, Advocates 173. W.P.(C) NO.24852/2023 M/S. RELIABLE ENGINEERING CO., SAMBALPUR M/s. Itishree Tripathy and associates, Advocates 174. W.P.(C) NO.24917/2023 DHARITRI BEHURA M/s. Anjan Kumar Biswal and associates, Advocates 175. W.P.(C) NO.24919/2023 SUJIT KUMAR MAJHI 176. W.P.(C) NO.24920/2023 DHARITRI BEHURA 177. W.P.(C) NO.24936/2023 M/S. SRIRAM AND COMPANY, BERHAMPUR M/s. Sandeep Kumar Jena and associates, Advocates 178. W.P.(C) NO.24969/2023 SIBURAM PRASAD MALLICK 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 M/S R.K.TRADERS, BOLANGIR M/s. Prabodha Chandra Nayak and associates, Advocates 181. W.P.(C) NO.25257/2023 SANJAYA KUMAR SWAIN 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 KARTIK CHANDRA SWAIN M/s. Kananbala Roy Choudhury and associates, Advocates 184. W.P.(C) NO.25356/2023 M/S MAHAVIR INFRA DEVELOPERS PVT. LTD., BBSR 185. W.P.(C) NO.25641/2023 ANANDA KUMAR PADHY M/s. Prabodha Chandra Nayak and associates, Advocates 186. W.P.(C) NO.25758/2023 MADHUSUDAN BEHERA 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 M/S. MAA DURGA ENGINEERING, JAGATSINGHPUR M/s. Madhab Lal Agarwal and associates, Advocates 189. W.P.(C) NO.25832/2023 190. W.P.(C) NO.25835/2023 MANORANJAN MUDULI M/s. Purna Chandra Moharana and associates, Advocates Page 11 of 17 191. W.P.(C) NO.26430/2023 M/S. MATA DADHIMATI METALS AND MINERALS, ROURKELA M/s. Kartik Kurmy and associates, Advocates 192. W.P.(C) NO.26434/2023 M/S RAMESH BHUE M/s. Madhab Lal Agarwal and associates, Advocates 193. W.P.(C) NO.26517/2023 SUSANTA KUMAR MOHAPATRA M/s. Bhabani Prasad Mohanty and associates, Advocates 194. W.P.(C) NO.26520/2023 BENUDHAR ROUT 195. W.P.(C) NO.26526/2023 JAMI RABINDRA KUMAR 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 M/s. Prabodha Chandra Nayak and associates, Advocates 200. W.P.(C) NO.26816/2023 UMESH CHANDRA BARIK 201. W.P.(C) NO.26874/2023 BABULA KUMAR CHOUDHURY 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 M/S. P.M CONTRACTORS PVT. LTD. BBSR M/s. Kananbala Roy Choudhury and associates, Advocates 205. W.P.(C) NO.27726/2023 GHANASHYAM SAHOO Mr. Ramesh Chandra Jena, 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 M/S.MAHAVEER ELECTRICALS, KORAPUT M/s. Nishat Afreen and associates, Advocates 209. W.P.(C) NO.29691/2023 M/S. SUDARSHAN PRADHAN Mr. S. Ray, Senior Counsel & Mr. Kshirod Kumar Sahoo and associates, Advocates Page 12 of 17 210. W.P.(C) NO.29774/2023 BANDU HANTAL M/s. Bhabani Prasad Mohanty and associates, Advocates 211. W.P.(C) NO.29783/2023 SATYAJIT BAUG 212. W.P.(C) NO.30584/2023 M/S. CAMARON EXPORTS PVT. LTD., BBSR M/s. Abhishek Dash and associates, Advocates 213. W.P.(C) NO.30881/2023 DUSMANTA PATRA M/s. Kananbala Roy Choudhury and associates, Advocates 214. W.P.(C) NO.30883/2023 DUSMANTA PATRA 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 M/s. Sangram Keshari Burma and associates, Advocates 218. W.P.(C) NO.31353/2023 PANCHU SAHOO M/s. Chittaranjan Das and associates, Advocates 219. W.P.(C) NO.31443/2023 AJAY KUMAR MISHRA M/s. Abhishek Dash and associates, Advocates 220. W.P.(C) NO.31449/2023 M/S. BAMBINO PASTA FOOD INDUSTRIES PVT. LTD., BERHAMPUR M/s. Asit Kumar Dash and associates, Advocates 221. W.P.(C) NO.31764/2023 M/S SAROJ KUMAR CHHOTRAY, JAGATSINGHPUR M/s. Anjan Kumar Jena and associates, Advocates 222. W.P.(C) NO.31909/2023 KIRAN KANTA PUJARI M/s. Bhabani Prasad Mohanty and associates, Advocates 223. W.P.(C) NO.31917/2023 RANJAN KUMAR SETHY 224. W.P.(C) NO.31920/2023 KIRAN KANTA PUJARI 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 M/S. LINGARAJ PRADHAN, SUNDARGARH M/s. Madhab Lal Agarwal and associates, Advocates 227. W.P.(C) NO.32144/2023 M/S HEMA ENTERPRISES, GAJAPAT M/s. Adhiraj Mohanty and associates, Advocates Page 13 of 17 228. W.P.(C) NO.32645/2023 LILAM KUMAR BADAIK M/s. Santosh Kumar Mishra and associates, Advocates 229. W.P.(C) NO.32652/2023 SANDHYA RANI ACHARYA 230. W.P.(C) NO.33434/2023 M/S.PATIL CONSTRUCTION AND INFRASTRUCTURE LTD., RAYGADA M/s. Umesh Chandra Sahoo and associates, Advocates 231. W.P.(C) NO.33469/2023 M/S RITIKA ISPAT PVT. LTD., SUNDARGARH M/s. Bhabani Prasad Mohanty and associates, Advocates 232. W.P.(C) NO.33603/2023 TWISHA EDUCATIONAL PRIVATE LIMITED Mr. S. Ray, Senior Counsel & Mr. Kshirod Kumar Sahoo and associates, Advocates 233. W.P.(C) NO.33645/2023 M/S. MUKTA INFOTECH, KEONJHAR 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 M/S. PCM INFRA PROJECTS PVT. LTD., KHORDHA M/s. Asit Kumar Dash and associates, Advocates 236. W.P.(C) NO.34113/2023 DEBASHIS RAUL 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 M/S RITIKA ISPAT PVT. LTD., SUNDARGARH M/s. Bhabani Prasad Mohanty and associates, Advocates 239. W.P.(C) NO.34376/2023 DEEPAK KUMAR KHATUA 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 M/S. SANGHAMITRA NANDA, KENDUPADAR M/s. Naresh Chandra Jena and associates, Advocates 242. W.P.(C) NO.34786/2023 M/S. MAMATA NAYAK, KANDHAMAL 243. W.P.(C) NO.34789/2023 M/S. TAPAS KUMAR MOHANTY, KANDHAMAL 244. W.P.(C) No.34449/2023 PADMABATI BIDIKA M/s. Sangram Keshari Burma and associates, Advocates 245. W.P.(C) No.34626/2023 M/S. GAURAV MOHANTY M/s. Daitari Behera and associates, Advocates Page 14 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 Order No.