IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.15252 of 2025 M/s. D.R. Patnaik …. Petitioner Mr. Rudra Prasad Kar, Senior Advocate assisted by Mr. Asit Kumar Dash, Advocate -versus- Commissioner, GST and Central Excise, Rourkela Commissionerate and others …. Opposite Parties Mr. Radheshyam Chimanka, Senior Standing Counsel for CGST CORAM: THE HON’BLE MR. JUSTICE BIRAJA PRASANNA SATAPATHY AND THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN Order No. ORDER 04.06.2025 01. This matter is taken up through Hybrid mode. 2. Challenging the Order-in-Original dated 20.02.2025 under Annexure-5 and Summary Order dated 24.02.2025 passed by the Additional Commissioner, GST & Central Excise, Commissionerate, Rourkela-Opposite Party No.1 under Section 73 of the Central Goods and Services Tax Act, 2017/the Odisha Goods and Services Tax Act, 2017 (collectively, “GST Act”) under Annexure-6, whereby the demand of Rs.2,34,83,584/- for the financial year 2020-21 has been raised besides penalty of Rs.23,48,358/- , the petitioner has approached this Court by way of filing this writ petition invoking provision under Article 226/227 of the Constitution of India. 3. Mr. Rudra Prasad Kar, learned Senior Advocate assisted by Mr. Asit Kumar Dash, learned counsel for the Petitioner submitted that this matter is similar to the challenges made in W.P.(C) No.14904 of 2025, which was disposed of today (04.06.2025). Since the Order-in- Original along with Summary Order passed by the adjudicating authority has been set aside in W.P.(C) No.14904 of 2025 and the matter has been remitted to the authority concerned with direction to adjudicate the matter afresh, the Order-in-Original dated 20.02.2025 vide Annexure-5 and Summary Order dated 24.02.2025 vide Annexure- 6 in this writ petition be set aside and with the same terms, the instant matter be remitted to the adjudicating authority concerned for re- adjudication. 4. To this, Mr. Radheshyam Chimanka, learned Senior Standing Counsel appearing for the CGST Department-Opposite Parties has raised no objection. 5. In view of such conceded position, this writ petition stands disposed of in the same terms contained in the order passed today (04.06.2025) in W.P.(C) No.14904 of 2025. (BIRAJA PRASANNA SATAPATHY) Vacation Judge (M.S. Raman) Vacation Judge Laxmikant SETHY Designation: Personal Assistant (Secretary-in-Charge) COURT, CUTTACK Signature Not Verified