M/S. Paradeep Phosphates Ltd. v. Asst. Commnr., Gst And Central Excise, Ctc Ii Division

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C). No.31896 of 2022 M/s. Paradeep Phosphates Limited.

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Petitioner Mr. P. Mohanty, Advocate -versusAssistant Commissioner, GST & Central Excise, Cuttack-II Division, Cuttack & another.

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Opposite Parties Mr. Tushar Kanti Satpathy, Sr. Standing Counsel for CGST

CORAM:

THE CHIEF JUSTICE JUSTICE M. S. RAMAN Order No.

ORDER

01.12.2022 01.

1. In view of the judgment of this Court dated 1st August, 2022 in W.P.(C) No.1684 of 2019 (M/s. Paradeep Phosphates Ltd. v. Union of India), liberty is granted to the Petitioner to make an appropriate application for statutory interest. The Proper Officer will quantify the amount in accordance with law taking into account the judgment of the Supreme Court of India in Union of India v. Mohit Minerals Pvt. Ltd., 2022 SCC OnLine 657. The Proper Officer will examine the records of the Petitioner and take appropriate decision within a period of three months from the date of production of the certified copy of this order.

2. The writ petition is disposed of in the above terms. Issue urgent certified copy of this order as per Rules.

(Dr. S. Muralidhar) Chief Justice (M. S. Raman) Judge MRS/AKS