The Commissioner Of Commercial Taxes, Odisha vs. Indera Motors

S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS

Civil Appeal No.5656/2024

M/S JINDAL INDIA THERMAL POWER LIMITED Appellant(s)

VERSUS

THE COMMISSIONER OF COMMERCIAL TAXES & ORS. Respondent(s)

WITH C.A. No. 5657/2024 (XI-A) (IA No. 119232/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT, IA No. 119231/2023 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES, IA No. 119233/2023 - PERMISSION TO FILE LENGTHY LIST OF DATES) C.A. No. 5675/2024 (XI-A) (IA No. 218246/2023 - APPLICATION FOR VACATION OF INTERIM ORDER) C.A. No. 5659/2024 (XI-A) (IA No. 128139/2023 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) C.A. No. 5658/2024 (XI-A) (IA No. 128134/2023 - PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) C.A. No. 5690/2024 (XI-A) C.A. No. 5665/2024 (XI-A) (IA No. 145934/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 5664/2024 (XI-A) (IA No. 145356/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 5661/2024 (XI-A) (IA No. 132983/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 5663/2024 (XI-A) (IA No. 135869/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 5662/2024 (XI-A) IA No. 134490/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED Digitally signed by KAVITA PAHUJA Date: 2025.03.01 15:17:06 IST Reason: Signature Not Verified

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JUDGMENT

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FOR ADMISSION and I.R.
SLP(C) No. 25593/2024 (XI-A)
SLP(C) No. 25600/2024 (XI-A)
C.A. No. 2663/2025 (XI-A)
FOR ADMISSION and I.R.
C.A. No. 15004/2024 (XI-A)
C.A. No. 2576/2025 (XI-A)
Date : 27-02-2025 These appeals were called on for hearing today.
CORAM : 
 HON'BLE MR. JUSTICE ABHAY S. OKA
 HON'BLE MR. JUSTICE UJJAL BHUYAN
For Appellant(s) : 
 Mr. Sunil Kumar Jain, AOR
 Ms. Rashika Swarup, Adv.
 Mr. Naman Jain, Adv.
 Mr. Jogy Scaria, AOR
 Ms. Charanya Lakshmikumaran, AOR
 Ms. Umang Motiyani, Adv.
 Mr. Ayush Agarwal, Adv.
 Ms. Neha Choudhary, Adv.
 Ms. Falguni Gupta, Adv.
 Mr. Gaurav Khanna, AOR
 Ms. Natasha Sahrawat, Adv.
 Mr. Rudraksh Pandey, Adv.
 Mr. Gautam Barnwal, Adv.
 Ms. Deepali Bhanot, Adv.
 Ms. Alisha Roy, Adv.
 Mr. Indrajit Mahanty, Sr. Adv.
 Mr. Surjendu Sankar Das, AOR
 Mr. Satyajit Mahanty, Adv.
 Mr. Harshit Dhamija, Adv.
 Mr. Lenin Raj K., Adv.
 Mr. Ronak Karanpuria, AOR
 Mr. Mahfooz Ahsan Nazki, AOR

Mr. Ashish Prasad, Adv. Ms. Mukta Dutta, Adv. Mr. Pruthvi Dhinoja, Adv. Ms. Priyanka Chaudhary, Adv. Mr. Hitendra Nath Rath, AOR Mr. Indrajit Mahanty, Sr. Adv. Mr. Srijan Sinha, AOR Mr. Satyajit Mahanty, Adv. Mr. P Vamshi Rao, Adv. Mr. Rohit Kumar Mahanta, Adv. Mr. Meka Venkata Rama Krishna, Adv. Ms. Hansa Sinha, Adv. Mr. Naveen Soni, Adv. Mr. Prasenjeet Mohapatra, AOR Mr. Pawanshree Agrawal, AOR Mr. Asit Dash, Adv. Mr. Dhananjaya Mishra, AOR Mr. Ejaz Maqbool, AOR Mr. Saif Zia, Adv. Mr. Ramendra Mohan Patnaik, AOR Ms. Praveena Gautam, AOR Mr. Pawan Shukla, Adv. Ms. Tissy Annie Thomas, Adv. Ms. Akanksha Tyagi, Adv. Mr. Indrajit Mahanty, Sr. Adv. Ms. Manjula Gupta, AOR Mr. Satyajit Mahanty, Adv. Mr. P. Vamshi Rao, Adv. Mr. Rohit Kumar Mahanta, Adv. Mr. Indrajit Mahanty, Sr. Adv. Mr. Manoranjan Paikaray, AOR Ms. Vinskshi Kadan, Adv. Mr. Rishi Pal Singh, Adv. Ms. Vinakshi Kadan, Adv. Mr. Satyajit Mahanty, Adv. Mr. P Vamshi Rao, Adv. Mr. Madhusudan Jena, Adv. Mr. Meka Venkata Rama Krishna, Adv. Mr. P. Vamshi Rao, Adv. Mr. Rohit Kumar Mahanta, Adv. Mr. Subhasish Mohanty, AOR Mr. Tejaswi Kumar Pradhan, AOR Ms. Samapika Biswal, AOR Mr. Soumya Sannidhanam, Adv. Mr. Anirudh Sanganeria, AOR Mr. Siddharth Sinha, Adv. Mr. Rohit Amit Sthalekar, AOR Mr. Purnendu Bajpai, Adv. Mr. Shashank Singh, Adv. Mr. Prakash Ranjan Nayak, AOR Mr. Shubhranshu Padhi, AOR Mr. Niroop Sukrithy, Adv. Mr. Jay Nirupam, Adv. Mr. D.Girish Kumar, Adv. Mr. Pranav Giri, Adv. Mr. Ekansh Sisodia, Adv. Mr. A Deb Kumar, Adv. Mr. Sudarsh Menon, AOR Mrs. A Deepa, Adv. Mr. Kulbhusan Arora, Adv. Mr. Binod Ch. Sabat, Adv. Mr. Tapas Das, Adv. For Respondent(s) : Mr. Ajay Aggarwal, Adv. Mr. Adarsh Aggarwal, Adv. Mr. Vishnu Kant, AOR Mr. Prakash Ranjan Nayak, AOR Mr. Debasis Jena, Adv. Mr. Animesh Dubey, Adv. Ms. Kiran Suri, Sr. Adv. Mrs. Kirti Renu Mishra, AOR Mr. Sj Amith, Adv.

Mr. Sunil Kumar Jain, AOR Ms. Rashika Swarup, Adv. Mr. Naman Jain, Adv. Mr. Abhay Anand Jena, AOR Ms. Praveena Gautam, AOR Mr. Pawan Shukla, Adv. Ms. Tissy Annie Thomas, Adv. Ms. Akanksha Tyagi, Adv. Mr. Gaurav Khanna, AOR Ms. Natasha Sahrawat, Adv. Mr. Rudraksh Pandey, Adv. Mr. Gautam Barnwal, Adv. Ms. Deepali Bhanot, Adv. Ms. Alisha Roy, Adv. Mr. Manoranjan Paikaray, AOR Mr. Rishi Pal Singh, Adv. Ms. Vinakshi Kadan, Adv. Mr. Tejaswi Kumar Pradhan, Adv. Mr. Vinakshi Kadan, Adv. Mr. Ramendra Mohan Patnaik, AOR Mr. Avnish Kumar Sharma, Adv. Mr. Sahil Tagotra, AOR Mr. Indrajit Mahanty, Sr. Adv. Ms. Manjula Gupta, AOR Mr. Satyajit Mahanty, Adv. Mr. Meka Venkata Rama Krishna, Adv. Mr. Arunav Patnaik, Adv. Ms. Anju Rani, Adv. Ms. Bhabna Das, AOR Ms. Samapika Biswal, AOR Mr. Hitendra Nath Rath, AOR Mr. A Deb Kumar, Adv. Mr. Sudarsh Menon, AOR Mrs. A Deepa, Adv. Mr. Kulbhusan Arora, Adv. Mr. Binod Ch. Sabat, Adv. Mr. Tapas Das, Adv.

Mr. Prasenjeet Mohapatra, AOR Dr. Nitya Thakur, Adv. Mr. Rajasmit Mondal, Adv. Mr. Mahfooz Ahsan Nazki, AOR Mr. Ashish Prasad, Adv. Ms. Mukta Dutta, Adv. Mr. Pruthvi Dhinoja, Adv. Ms. Priyanka Chaudhary, Adv. Ms. Sharmila Upadhyay, AOR Mr. Sarvjit Pratap Singh, Adv. Ms. Bhuvneshwari Pathak, AOR Mr. Milind Kumar, AOR Mr. Shubhranshu Padhi, AOR Mr. Subhasish Mohanty, AOR Mr. R. Satish Kumar, Adv. Ms. V. Susheatha, Adv. Mr. Vinay Kumar Sharma, Adv. Mr. Manikaran Sharma, Adv. Mr. Prateek Gupta, Adv. Mr. Mohit Kumar Gupta, Adv. Mr. Surya Nath Pandey, AOR Mr. Kedar Nath Tripathy, AOR Ms. Vanita Bhargava, Adv. Mrs. Vanita Bhargava, Adv. Mr. Ajay Bhargava, Adv. Ms. Nandita Chauhan, Adv. Ms. Tijil Thakur, Adv. M/S. Khaitan & Co., AOR Mr. Anirudh Sanganeria, AOR Mr. Siddharth Sinha, Adv.

Mr. Narender Dash, Adv.

UPON hearing the counsel the Court made the following O R D E R

Wherever service is not complete, issue fresh notice to the respondent(s).

Dasti, in addition, is permitted.

Notice is made returnable after six weeks.

To be listed immediately after service is completed.

(KAVITA PAHUJA) (AVGV RAMU)

AR-CUM-PS COURT MASTER (NSH)