NON-REPORTABLE 2024 INSC 440 IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. OF 2024 (ARISING OUT OF SPECIAL LEAVE PETITION (CIVIL) NOS. 7315-7316 OF 2021) CHIEF SECRETARY GOVERNMENT OF ODISHA ..... APPELLANT VERSUS BHARAT PROCESS & MECHANICAL ENGINEERS LIMITED (IN LIQUIDATION) AND OTHERS ..... RESPONDENTS W I T H CIVIL APPEAL NOS. OF 2024 (ARISING OUT OF SPECIAL LEAVE PETITION (CIVIL) NOS. ________ OF 2024 ARISING OUT OF DIARY NO. 1109 OF 2024) J U D G M E N T SANJIV KHANNA, J. Permission to file the special leave petition by TPG Equity Management Private Limited, impugning the orders dated 09.03.2023 and 13.10.2023 passed by the Division Bench of the High Court of Orissa at Cuttack, is granted. Delay in filing of the appeals is condoned. 2. Leave granted. 3. The appellant – the Government of Odisha, has approached this Court against the judgment dated 03.03.2020 by the Division Bench of the High Court at Calcutta, which upholds the directions given by the