M/S Utkal Highways, Bidanasi vs. Union Of INDIA
Facts
The petitioner, M/s. Utkal Highways, filed a writ petition seeking a direction for the release of admitted dues amounting to Rs. 42,61,300/-. The petitioner had supplied ready-mixed concrete on a unit rate basis for the construction of an LPG Import Terminal Project for IOCL, Paradip, Odisha, as per a Letter of Intent (LOI) and raised invoices. Despite several correspondences, the dues remained unreleased. The petitioner stated that GST input was included in the invoices and acknowledged by opposite party No. 2. The Court heard the petitioner's counsel and the counsel for opposite party No. 2.
Held
The Court, taking into consideration the submissions of the petitioner's counsel and the response of the counsel for opposite party No. 2, was inclined to direct opposite party No. 2 to consider the petitioner's claim. The Court ordered opposite party No. 2 to take a decision regarding the release of the admitted dues in favour of the petitioner as pleaded on record at the earliest, preferably within a period of six weeks from the date of receipt of a copy of the order. The writ petition was disposed of with this direction for compliance by opposite party No. 2.
Key Issues
1. Whether the Court should direct opposite party Nos. 2 & 3 to release the admitted dues of Rs. 42,61,300/- in favour of the petitioner within a stipulated period, as per the grounds stated in the petition? Petitioner's Arguments: The petitioner contended that they had supplied goods as per the LOI and raised invoices, which included GST input. They further argued that these dues were admitted and had not been released despite several communications. They sought a direction for the release of these admitted dues. Revenue's Arguments: Mr. Ray, learned Senior Panel Counsel for opposite party No. 2, responded to the submissions made by the petitioner's counsel. The judgment does not explicitly detail the specific arguments presented by the revenue, other than acknowledging their response.
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Cause title — parties, addresses and appearances
ORDER 16.10.2026
1. Heard Mr. Mishra, learned counsel for the petitioner and Mr. Ray, learned Senior Panel Counsel appearing for opposite party No.2. 2. Instant writ petition is filed by the petitioner for a direction to opposite party Nos. 2 & 3, in particular, to release the admitted dues in its favour amounting to Rs. 42,61,300/- within a stipulated period of time on the grounds stated.
Notices to other opposite parties are dispensed with since the matter is disposed of at the stage of admission.
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.