M/S Puri Refrigeration, Puri vs. Chief Commissioner, CGST And Central Excise, Odisha, Bhubaneswar

WP(C)/29318/2026HC OrissaGSTCNR ODHC01069799202616 September 2026Bench: DR. JUSTICE S.K. PANIGRAHI,MR. JUSTICE MURAHARI SRI RAMAN3 pages

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Held

The High Court acknowledged the Supreme Court's order and decided to adjourn the hearing of the writ petition. No coercive action will be taken against the petitioner in the interim.

Facts

The petitioner's case involves issues identical to a Special Leave Petition pending before the Supreme Court. The Supreme Court had previously directed High Courts to defer hearing similar matters until its decision.

Key Issues

Whether the High Court should proceed with hearing a matter when a similar case is pending before the Supreme Court and an order for deferral has been issued.

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Cause title — parties, addresses and appearances

Page 1 of 3 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.29318 of 2026 CNR No.ODHC010697992026 M/s. Puri Refrigeration …. Petitioner Mr. Sunil Mishra, Advocate -Versus- The Chief Commissioner, CGST and Central Excise and others …. Opposite Parties Mr. Avinash Kedia, Junior Standing Counsel CORAM: HON’BLE DR. JUSTICE SANJEEB K PANIGRAHI AND HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No.

ORDER 16.09.2026 W.P.(C) No.29318 of 2026 and I.A. No.17472 of 2026 01. 1. This matter is taken up through hybrid arrangement.

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.

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 Trib

The judgment continues below.

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Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.