Satyabrata Jena Vs State of Odisha and others (Orissa High Court)
In the case Satyabrata Jena vs. State of Odisha & Others before the Orissa High Court, the petitioner, a government contractor, sought relief concerning outstanding payments due to changes in the tax regime from pre-GST to post-GST. The petitioner referenced an internal communication dated 19th February 2024, between the Chief Construction Engineer and the Executive Engineer, which approved the deviation statement for the work executed under the pre-GST regime. The petitioner contended that this document confirmed his entitlement to the payment and requested the issuance of a writ of mandamus to ensure his representation was duly considered.
The court, acknowledging the representation submitted by the petitioner on 8th December 2024, directed the concerned authority (opposite party no. 6) to consider and decide on the matter. It emphasized that the internal communication from February 2024 must be factored into the decision-making process. The court instructed the petitioner to serve certified copies of its order and the representation to the authority by 20th January 2025. Failure to do so would render the court’s directions ineffective. The authority was given three weeks thereafter to communicate its decision to the petitioner. The writ petition was disposed of with these directions.






