ORISSA HIGH COURT : CUTTACK W.P.(C) No.9943 of 2025 In the matter of an Application under Articles 226 and 227 of the Constitution of India ***

M/s. Pacific International Private Limited

2nd Floor, Shreeji Krupa Complex Madhu Sudan Marg Rourkela, Sundergarh Odisha – 769 001 Represented through Power of Attorney Holder Shri Arunava Sen Aged about 61 years Son of Late Provakar Sen. … Petitioner -VERSUS-

1. Commissioner (Appeal)

Goods and Service Tax, Central Excise & Customs Central Revenue Building, Rajaswa Vihar Bhubaneswar – 751 007.

2. Commissioner, GST & Central Excise Rourkela Commissionerate, KK-42 Civil Township, Rourkela-769004.

3. Deputy Commissioner Goods and Service Tax & Central Excise Rourkela-I Division, KK-42, Civil Township Rourkela – 769 004.

4. Assistant Commissioner of Central Tax Goods and Service Tax &

Central Excise Commissionerate Rourkela-I Division, Naya Bazar Rourkela – 769 010. … Opposite Parties Counsel appeared for the parties:

For the Petitioner : M/s. Chittaranjan Das, Chitrasen Parida, Manas Ranjan Dhar and Raj Kumar Jena Amit Kumar Nayak, Advocates For the Opposite parties : Mr. Choudhury Satyajit Misra, Senior Standing Counsel for Goods and Services Tax, Cen