The Sales Tax Officer vs. B. K. Enterprises

COURT NO.7

SUPREME COURT OF INDIA RECORD OF PROCEEDINGS

SPECIAL LEAVE PETITION (CIVIL) DIARY NO(S). 51859/2023

(Arising out of impugned final judgment and order dated 15-03-2023 in WPC No. 21190/2017 passed by the High Court of Orissa at Cuttack)

THE SALES TAX OFFICER, BHUBANESWAR-I CIRCLE & ORS.

Petitioner(s)

VERSUS

M/S. CERAMIC GALAXY

Respondent $(s)$

(IA No.4882/2024-CONDONATION OF DELAY IN FILING and $\mathbf{I}\mathbf{A}$ No.4883/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

WITH

Diary No(s). 51825/2023 No.4832/2024-CONDONATION OF DELAY $\mathbf{IN}$ FILING $\quad\text{and}\quad$ $TA$ (IA No.4831/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 46401/2023

No.4179/2024-CONDONATION DELAY (IA $\mathsf{OF}$ IN FILING $\quad\text{and}\quad$ $IA$ No.4181/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.4161/2024-CONDONATION OF DELAY IN REFILING/CURING THE DEFECTS and IA No.4177/2024-PERMISSION TO PLACE ADDITIONAL FACTS AND GROUNDS)

Diary No(s). 51860/2023 $(IA)$ No.4037/2024-CONDONATION OF DELAY FILING $\quad\text{and}\quad$ $\mathbf{I}\mathbf{A}$ IN No.4036/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 52259/2023 (Item No.71) (FOR ADMISSION and I.R. and IA No.7996/2024-CONDONATION OF DELAY IN FILING and IA No.7994/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.7995/2024-PERMISSION TO FILE PETITION)

Date: 12-01-2024 These petitions were called on for hearing today.

CORAM:

HON'BLE MR. JUSTICE ABHAY S. OKA HON'BLE MR. JUSTICE UJJAL BHUYAN

🛚 Petitioner(s) 🏽 Mr. Dhananjaya Mishra, AOR Mr. Navneet Dogra, Adv.

Ms. Samapika Biswal, AOR

Ms. Nidhisha Garg, Adv. Mr. Aman Yadav, Adv. Dr. M.V.K. Moorthy, Adv. Mr. Hitendra Nath Rath, AOR Mr. Venkata Murali Dhar M., Adv.

For Respondent(s)

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

Applications seeking exemption from filing certified copy of the impugned order are allowed.

Permission to file the Special Leave Petition in Diary No.52259/2023 is granted.

Delay condoned.

Issue notice.

To be heard along with SLP (C) No.12315/2023.

No steps shall be taken for recovery against the petitioner in

Diary No.52259/2023 on the basis of the impugned judgment.

(ASHISH KONDLE) (AVGV RAMU)

COURT MASTER (SH) COURT MASTER (NSH)