Calcutta High Court GST Judgments — 2025

634 judgments, newest first. Page 4 of 7.

M/S. Ralco Synergy PVT. LTD vs. The State Of West Bengal And Ors

WPA/242/2025HC Calcutta07 Jul 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Hotel Rudra And Another vs. Deputy Commissioner, State Tax And Others

WPA/512/2022HC Calcutta04 Jul 2025

Bench: HON'BLE JUSTICE SMITA DAS DE

Hotel Rudra And Another vs. Deputy Commissioner, State Tax And Others

WPA/504/2022HC Calcutta04 Jul 2025

Bench: HON'BLE JUSTICE SMITA DAS DE

Hotel Rudra And Another vs. Deputy Commissioner, State Tax And Others

WPA/506/2022HC Calcutta04 Jul 2025

Bench: HON'BLE JUSTICE SMITA DAS DE

Mohammed Ehsan Mallick vs. The Superintendent, CGST An Cx, Asansol Range-Vi, Asansol-I Division And Ors

WPA/22162/2024HC Calcutta03 Jul 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Chandra Sekhar Singh vs. Union Of INDIA And Ors

WPA/228/2024HC Calcutta03 Jul 2025

Bench: HON'BLE JUSTICE PARTHA SARATHI CHATTERJEE

Harjinder Singh vs. The State Of West Bengal

CRM (A)/1775/2025HC Calcutta02 Jul 2025

Bench: HON'BLE JUSTICE JAY SENGUPTA

K M Industries And Anr vs. Deputy Commissioner, State Tax, Shibpur Charge And Ors

WPA/12575/2025HC Calcutta02 Jul 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Ma Chandi Durga Inspat LTD And Anr vs. Union Of INDIA And Ors

WPA/26115/2024HC Calcutta02 Jul 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Commissioner Of Service Tax Kolkata Presently Known As Commissioner Of CGST And Cx, Kolkata South Co vs. M/S Medicare Service (INDIA) PVT LTD

CEXA/10/2025HC Calcutta02 Jul 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

M/S. Santram Shiwramdas And Ors vs. Superintendent Of CGST And Cx Range Iv Central Division Kolkata North Commissionerate And Ors

WPA/1423/2025HC Calcutta02 Jul 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Dinesh Brothers PVT LTD vs. Suptd Of Central Tax Range I Burrabazar Division And Ors

MAT/777/2025HC Calcutta02 Jul 2025

Bench: HON'BLE JUSTICE RAJARSHI BHARADWAJ,HON'BLE JUSTICE UDAY KUMAR

The Principal Commissioner Of CGST And Cx Kolkata North CGST And Cx Commissionerate vs. Gautam Salui And Ors

WP.CT/130/2025HC Calcutta02 Jul 2025

Bench: HON'BLE JUSTICE MADHURESH PRASAD,HON'BLE JUSTICE SUPRATIM BHATTACHARYA

Ankika Steels PVT. LTD. And Anr vs. Superintendent, CGST And Cx, Range-I, Bbd Bag-Ii Div., Kol North Comm. And Ors

WPA/17451/2024HC Calcutta02 Jul 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

The Principal Commissioner Of CGST And Cx, Kolkata North CGST And Cx Commissionerate vs. Subhasis Biswas And Ors

WP.CT/129/2025HC Calcutta02 Jul 2025

Bench: HON'BLE JUSTICE MADHURESH PRASAD,HON'BLE JUSTICE SUPRATIM BHATTACHARYA

Cfm Asset Reconstruction PVT. LTD vs. Assistant Commissioner, CGST And C.Ex, Durgapur-I Division And Ors

WPA/3564/2025HC Calcutta02 Jul 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Super Smelters Limited vs. Universal Cables Limited

AP-COM/470/2024HC Calcutta30 Jun 2025

Bench: HON'BLE JUSTICE SHAMPA SARKAR

Synthroma Laboratories vs. The State Of West Bengal And Ors

WPA/4149/2025HC Calcutta30 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

M/S. Mistral And Anr vs. Union Of INDIA And Ors

WPA/4071/2025HC Calcutta30 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

M/S. Ad Ideas Private Limited vs. Union Of INDIA & Ors

WPA/3166/2020HC Calcutta30 Jun 2025

Bench: HON'BLE JUSTICE PARTHA SARATHI CHATTERJEE

M/S. Mistral And Anr vs. Union Of INDIA And Ors

WPA/4074/2025HC Calcutta30 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Baazar Style Retail LTD vs. Additional Commissioner And Anr

MAT/686/2025HC Calcutta26 Jun 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

M/S Panchdeep Constructions Limited vs. Hindustan Prefab Limited And Ors

WPA/24950/2024HC Calcutta25 Jun 2025

Bench: HON'BLE JUSTICE AMRITA SINHA

Sanjit Acharya vs. Assistant Commissioner Of Revenue, Directorate Of Commercial Tax And State Gstand Ors

WPA/7273/2025HC Calcutta25 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Surojit Das vs. Superintendent Of Central GST And Cx, Range-Iv, Central Div. Kol. North Commi. And Anr

WPA/10811/2025HC Calcutta25 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Sarder Woodcraft Private Limited vs. Superintendent, Range-Iv, Shyambazar Div. CGST And Central Excise, Kol North Comm. And Ors

WPA/2639/2025HC Calcutta25 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Northern Services And Supply Co. (P) LTD. And Anr vs. Superintendent, CGST And Central Excise, Raiganj Range And Ors

WPA/17/2025HC Calcutta25 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Dys Impex Private Limited vs. Assistant Commissioner Of Revenue, State Tax, Refund Unit And Ors

WPA/2980/2025HC Calcutta25 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Eminent Logistics vs. The Assistant Commissioner Of State Tax Ballygunge Charge And Ors

WPA/3877/2025HC Calcutta23 Jun 2025

Bench: HON'BLE JUSTICE SUVRA GHOSH

Sreeragam Exports Private Limited vs. The Assistant Commissioner Of State Tax, Kolkata And Ors

WPA/10990/2025HC Calcutta23 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Jyoti Maheshwari vs. State Of West Bengal And Ors

WPA/3559/2025HC Calcutta23 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Snehashis Dutta vs. Union Of INDIA And Ors

WPA/24011/2024HC Calcutta23 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Designtek Steels PVT. LTD vs. Assistant Commissioner Of State Tax, Ballygunge Charge, And Ors

WPA/18161/2023HC Calcutta20 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Commissioner Of Service Tax Ii Kolkata vs. M/S Computer Exchange Private Limited

CEXA/12/2025HC Calcutta19 Jun 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

Bharat Petroleum Corporation Limited vs. Haldia Petrochemicals LTD

AP/338/2022HC Calcutta19 Jun 2025

Bench: HON'BLE JUSTICE SHAMPA SARKAR

Joyanta Mitra vs. Assistant Commissioner Of Revenue, State Tax, Alipore Charge And Ors

WPA/1312/2024HC Calcutta19 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Vishal Sharma vs. Assistant Commissioner Of Revenue, State Tax, Tamluk Charge And Ors

WPA/10300/2025HC Calcutta19 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Meditrade vs. Joint Commissioner Of Revenue, State Tax, Behala Circle And Ors

WPA/23124/2023HC Calcutta19 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Tarinika And Ors vs. Commissioner Of Central Goods And Services Tax, Howrah CGST And Cx Commissionerate And Anr

WPA/1578/2025HC Calcutta18 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Ce Mttcc Jv vs. Superintendent, CGST And Cx, Range-Ii, Durgapur Ii Div. And Ors

WPA/10506/2025HC Calcutta18 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

M/S. Indian Coal Agency vs. Union Of INDIA And Ors

WPA/3253/2025HC Calcutta18 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Ziauddin Ali vs. Registar, Cestat And Ors

WPA/3418/2025HC Calcutta16 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Naina Gupta vs. The Assistant Commissioner Of State Tax, Chandni Chawk And Princep Street Charge And Ors

WPA/3186/2025HC Calcutta16 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Bajaj Wheels Private Limited And Anr vs. Union Of INDIA And Ors

WPA/495/2025HC Calcutta16 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Hemraj Rice Mill And Anr vs. The Assistant Commissioner CGST Adn Cx, Bardhaman Division And Ors

WPA/3159/2025HC Calcutta16 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Mansarovar Ferrous Private Limited vs. Registar, Cestat And Ors

WPA/4021/2025HC Calcutta16 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Biplab Mondal vs. Additional Commissioner, CGST And Central Excise, Siliguri Commissionerate And Ors

WPA/2267/2025HC Calcutta16 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Satish Kumar Agarwal vs. Senior Intelligence Officer, Directorate General Of GST Intelligence, Kolkata Zonal Unit And Ors

WPA/15233/2024HC Calcutta13 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Kishor Kumar Mondol vs. Union Of INDIA And Ors

WPA(P)/86/2021HC Calcutta12 Jun 2025

Bench: HON'BLE JUSTICE SOUMEN SEN,HON'BLE JUSTICE SMITA DAS DE

Kamdhenu Udyog P LTD And Anr vs. The Deputy Commissioner Of Revenue, Bhabanipur Charge And Ors

WPA/9957/2025HC Calcutta12 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Commissioner Of Central Tax, CGST And Central Excise, Howrah Commissionerate vs. Mihir Sen Barman And Ors

WP.CT/63/2021HC Calcutta12 Jun 2025

Bench: HON'BLE JUSTICE MADHURESH PRASAD,HON'BLE JUSTICE SUPRATIM BHATTACHARYA

Megacity Cement Private Limited vs. The Deputy Commissioner State Tax And Ors

WPA/3047/2025HC Calcutta11 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

M/S J S Pigments Private Limited And Anr vs. Union Of INDIA And Ors

WPA/9625/2025HC Calcutta11 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Mahesh Kumar Mishra vs. Union Of INDIA And Ors

WPA/9713/2025HC Calcutta11 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Lumens Leathers INDIA Limited vs. Superintendent Of CGST And Cx, Range - I, Bishnupur Division, Kol. South Comm. And Ors

WPA/2973/2025HC Calcutta11 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

M/S. Techno Waxchem Private Limited vs. Union Of INDIA And Ors

WPA/10836/2025HC Calcutta11 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Acc India Pvt. Ltd vs. The Assistant Commissioner Of State Tax, Ballygunge Charge And Ors

WPA/27195/2024HC Calcutta10 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Sudarshon Sarker vs. Union Of INDIA And Ors

WPA/2754/2025HC Calcutta09 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

M/S. Carry Co vs. Union Of INDIA And Ors

WPA/2774/2025HC Calcutta09 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

R.P. Techsoft International PVT. LTD vs. The Deputy Commissioner Of Revenue (SGST Officer), Salt Lake Charge And Ors

WPA/2488/2025HC Calcutta09 Jun 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Saroj Chowdhury vs. Assistant Commissioner Of Revenue, State Tax, Malda Charge, And Ors

WPA/3337/2024HC Calcutta23 May 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

M/S Pinki Construction And Anr vs. The Executive Engineer, North Bengal Development Department

WPA/875/2022HC Calcutta23 May 2025

Bench: HON'BLE JUSTICE SMITA DAS DE

M/S Pinki Construction And Anr vs. The Executive Engineer, Pwd, Dakshin Dinajpur And Ors

WPA/872/2022HC Calcutta23 May 2025

Bench: HON'BLE JUSTICE SMITA DAS DE

M/S Cosyn Limited vs. Joint Commissioner Of Revenue, Kolkata GST Appellate Authority And Ors

WPA/28300/2023HC Calcutta23 May 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

M/S Cosyn Limited vs. Joint Commissioner Of Revenue, Kolkata GST Appellate Authority And Ors

WPA/28299/2023HC Calcutta23 May 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

M/S. Pinki Construction Nad Anr vs. The Executive Engineer And Head Of Piu Wbsrda And Anr

WPA/883/2022HC Calcutta23 May 2025

Bench: HON'BLE JUSTICE SMITA DAS DE

M/S. Pinki Construction Nad Anr vs. Additional District Magistrate (Zp) And Ors

WPA/882/2022HC Calcutta23 May 2025

Bench: HON'BLE JUSTICE SMITA DAS DE

M/S. Cosyn Limited vs. Senior Joint Commissioner Of Revenue And Ors

WPA/9117/2023HC Calcutta23 May 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

M/S. Pinki Construction And Anr vs. Superintending Engineer, Pwd, Malda Nad Ors

WPA/878/2022HC Calcutta23 May 2025

Bench: HON'BLE JUSTICE SMITA DAS DE

M/S. Pinki Construction And Anr vs. Superintending Engineer, Northern Circle And Ors

WPA/885/2022HC Calcutta23 May 2025

Bench: HON'BLE JUSTICE SMITA DAS DE

M/S Saptapadi Restaurant And Anr vs. The Kolkata Municipal Corporation And Ors

WPO/166/2025HC Calcutta22 May 2025

Bench: HON'BLE JUSTICE GAURANG KANTH

Adhiraj Distributors LTD And Anr vs. The Additional Commissioner Of Revenue Chowringhee Circle And Ors

MAT/693/2025HC Calcutta21 May 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

Howrah Chemical And Solvent vs. The Joint Commissioner Of Commercial Taxes Shibpur Charge And Ors

WPA/10784/2025HC Calcutta21 May 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

M/S Hindusthan Enterprises And Anr vs. The Deputy Commissioner Of State Tax Shibpur Charge And Ors

WPA/9476/2025HC Calcutta21 May 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Commissioner Of Central Goods And Services Tax, Howrah CGST And Cx Commissionerate And Anr vs. Abhishek Ramisetty

MAT/198/2025HC Calcutta21 May 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

Commissioner Of CGST And Cx Howrah Commissionerate vs. M/S Bengal Beverages Private LTD

CEXA/17/2022HC Calcutta21 May 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

Ipsen Technologies PVT LTD vs. Commissioner Of CGST And Cx Kolkata South Commissionerate

CEXA/13/2025HC Calcutta21 May 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

Commissioner Of CGST And Cx Howrah Commissionerate vs. M/S Bengal Beverages Private LTD

CEXA/18/2022HC Calcutta21 May 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

M/S Cart Roadwings Jv And Anr vs. The Additional Comm CGST And Cx And Ors

MAT/732/2025HC Calcutta21 May 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

M/S Safelift Crane Hiring Private Limited vs. Assistant Commissioner, CGST And Cx And Ors

WPA/26460/2024HC Calcutta19 May 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

M/S. Diamond Timber Industries vs. Superintendent Of CGST And Cx, Range-I, Singur CGST And Ce Division. Howrah Comm. And Ors

WPA/27169/2024HC Calcutta19 May 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Snehasish Paul vs. Assistant Commissioner Of State Tax, Balurghat Charge And Ors

WPA/27182/2024HC Calcutta19 May 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Global Enterprise vs. Additional Commissioner Of CGST And Cx, Kolkata South Commissionerate And Ors

WPA/21567/2024HC Calcutta19 May 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Binoy Kumar Mishra vs. Union Of INDIA And Ors

WPA/27019/2024HC Calcutta19 May 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Green Tech It City Private Limitede vs. State Of West Bengal And Anr

WPA/27634/2024HC Calcutta19 May 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Pdp International PVT. LTD vs. Joint Commissioner Of CGST And Cx, Kolkata North Commissionerate And Ors

WPA/21594/2024HC Calcutta19 May 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Narendra Kumar Bothra vs. The Assistant Commissioner Of State Tax, Bowbazar Charge And Ors

WPA/27197/2024HC Calcutta19 May 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Sanjoy Singh vs. Manager Indian Bank, Maniktala Branch And Ors

WPA/852/2025HC Calcutta19 May 2025

Bench: HON'BLE JUSTICE AMRITA SINHA

Rajendra Singh vs. Union Of INDIA And Ors

WPA/27022/2024HC Calcutta19 May 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

M/S. Steel Authority Of INDIA LTD vs. Union Of INDIA & Ors

WPA/25163/2018HC Calcutta16 May 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Ultratech Cement Limited vs. The Commissioner (Appeals CGST And Ce Siliguri And Ors

WPA/137/2025HC Calcutta14 May 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Gaurav Agarwal vs. Assistant Commissioner, State Tax, New Market Charge, Kolkata South, West Bengal And Ors

WPA/10597/2024HC Calcutta14 May 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

M/S. Mohans Image And Ors vs. Union Of INDIA And Ors

WPA/9455/2025HC Calcutta14 May 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

M/S. General Security And Information Service vs. Union Of INDIA And Ors

WPA/9547/2025HC Calcutta14 May 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Rajasthan Fertilizers And Chemical Corporation Limited vs. Mr Projay Singha Roy And Ors

CC/78/2023HC Calcutta13 May 2025

Bench: HON'BLE JUSTICE RAVI KRISHAN KAPUR

Ed And F Man Commodities INDIA PVT vs. The Assistant Commissioner State Tax And Ors

MAT/611/2025HC Calcutta13 May 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

Ifabex Technologies vs. State Of West Bengal And Ors

WPA/1473/2025HC Calcutta08 May 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Delta Autocorp Limited vs. Deputy Commissioner Of Customs, Post Clearance Audit (Port)

WPA/25909/2024HC Calcutta07 May 2025

Bench: HON'BLE JUSTICE RAJA BASU CHOWDHURY

Commissioner Of Service Tax Kolkata Presently Known As Commissioner Of CGST And Cx Kolkata South Co vs. M/S Electro Steel Casting LTD

CEXA/11/2025HC Calcutta07 May 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

Manoj Goyal vs. Superintendent(H.Q., Anti Evasion), CGST & Cen. Ex. & Ors

MAT/629/2018HC Calcutta07 May 2025

Bench: HON'BLE JUSTICE RAJASEKHAR MANTHA,HON'BLE JUSTICE AJAY KUMAR GUPTA

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