p. 1 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.1391 of 2025 Sanjay Kumar Panigrahi …. Petitioner Represented By Adv. – Mr. Abhilash Mishra, Advocate -versus- Union of India and others …. Opposite Parties Represented By Adv. – Mr. S.B. Panda, AGA Mr. A. Kedia, Jr. Standing Counsel Mr. D. Das, Addl. Standing Counsel CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA, ACTING CHIEF JUSTICE AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No. ORDER 28.01.2025 1. 1. Mr. Mishra, learned advocate appears on behalf of petitioner and submits, his client is aggrieved by order dated 31st August, 2024 made by the First Appellate Authority. He wants to appeal therefrom to the Tribunal but it has not yet been constituted. In the circumstances assessee and the department were complying with directions made on order dated 16th February, 2024 by the First Division Bench in a batch of writ petitions, lead case being WP(C) no.42015 of 2023 (M/s. Maa Tarini Traders v. State of Odisha and others). p. 2 p. 2 2. Mr. Panda, learned advocate, Additional Government Advocate appears on behalf of opposite party no.2, Mr. Kedia, learned advocate, Junior Standing Counsel appears on behalf of opposite party nos. 3 and 5 and Mr. Das, learned advocate, Additional Standing Counsel for opposite party no.4. 3. Petitioner is entitled to relief as covered by said order dated 16th February, 2024 (supra), modified by us to include further relief of not having to make any pre-deposit since, the demand is of penalty and fine. 4. The writ petition is accordingly disposed of. (Arindam Sinha) Acting Chief Justice (M.S. Sahoo) Judge Sks