Authority: High Court of Orissa at Cuttack
Order Date: 16.09.2026
Case Overview
- Petitioner: M/s. Puri Refrigeration, represented by Advocate Sunil Mishra.
- Opposite Parties: The Chief Commissioner, CGST and Central Excise and others, represented by Junior Standing Counsel Avinash Kedia.
- The writ petition (W.P.(C) No.29318 of 2026) raises issues identical to those raised in Special Leave Petition (SLP(C) No.5392 of 2025) titled Union of India and others v. GMR Airport Infrastructure Ltd., pending before the Supreme Court.
- The Supreme Court, by an order dated 2 May 2025, directed that any related matters before High Courts or Tribunals be deferred until the Supreme Court decides the larger issue, noting that hundreds of petitions had been disposed of by a High Court judgment causing revenue difficulties.
- The High Court reproduced the Supreme Court’s observation, emphasizing the need to suspend the operation of the impugned High Court judgment and to defer further hearings.
Final Outcome
- The writ petition is adjourned sine die and will be listed together with W.P.(C) No.18197 of 2025 and related batch.
- No coercive action shall be taken against the petitioner until further order.
- The petitioner is granted liberty to raise the matter after the Supreme Court finally disposes of the referenced Special Leave Petition, without any fetter on the High Court’s future decision.
Topics: Tax Litigation, Supreme Court Pending Decision