Commissioner Of Commercial Taxes vs. Kiran Sanitary And Machinery

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

Petition(s) for Special Leave to Appeal (C) No(s). 12420/2023

(Arising out of impugned final judgment and order dated 15-03-2023 in WP(C) No. 6281/2020 passed by the High Court of Orissa at Cuttack)

M/S. JINDAL STAINLESS LIMITED Petitioner(s)

VERSUS

COMMISSIONER OF SALES TAX, ODISHA & ORS. Respondent(s)

(IA No.119232/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.119233/2023-PERMISSION TO FILE LENGTHY LIST OF DATES and IA No.119231/2023-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES )

WITH

SLP(C) No. 15183/2023 (XI-A) (FOR ADMISSION and I.R. and IA No.134490/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

SLP(C) No. 14843/2023 (XI-A) (FOR ADMISSION and I.R. and IA No.131727/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.131728/2023-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

SLP(C) No. 14909/2023 (XI-A) (IA No.132983/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

SLP(C) No. 15482/2023 (XI-A) (FOR ADMISSION and I.R. and IA No.135869/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

SLP(C) NO.12315/2023

SLP(C) No. 14614/2023 (XI-A) (IA No.128844/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.128845/2023-PERMISSION TO FILE LENGTHY LIST OF DATES and IA No.128139/2023-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

SLP(C) No. 13208/2023 (XI-A) Signature Not Verified

⁽FOR ADMISSION and I.R. and IA No.123607/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.128134/2023-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) Digitally signed by RADHA SHARMA Date: 2023.09.23 12:09:34 IST Reason:

SLP(C) No. 16283/2023 (XI-A) (FOR ADMISSION and I.R. and IA No.145934/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 19271/2023 (XI-A) (FOR ADMISSION and I.R. and IA No.158150/2023-CONDONATION OF DELAY IN FILING and IA No.158151/2023-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) SLP(C) No. 19254/2023 (XI-A) (FOR ADMISSION and IA No.159157/2023-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) SLP(C) No. 16185/2023 (XI-A) (IA No.145356/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 20410/2023 (XI-A) ( IA No.151497/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.151498/2023-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) SLP(C) No. 19256/2023 (XI-A) (FOR ADMISSION and I.R. and IA No.159314/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.159315/2023-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 159314/2023 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 16826/2023 (XI-A) ( IA No.151720/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 16796/2023 (XI-A) (IA No.151272/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 16980/2023 (XI-A) (FOR ADMISSION and I.R. and IA No.153159/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 16694/2023 (XI-A) ( IA No.149912/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 16514/2023 (XI-A) (FOR ADMISSION and I.R. and IA No.148679/2023-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) SLP(C) No. 16710/2023 (XI-A) (FOR ADMISSION and I.R. and IA No.150221/2023-EXEMPTION FROM FILING

C/C OF THE IMPUGNED JUDGMENT and IA No.150220/2023-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

SLP(C) No. 20411/2023 (XI-A) (IA No.153428/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.153427/2023-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS)

SLP(C) No. 20413/2023 (XI-A) (IA No.157589/2023-CONDONATION OF DELAY IN FILING and IA No.157592/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

SLP(C) No. 17223/2023 (XI-A) (FOR ADMISSION and I.R. and IA No.154743/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

SLP(C) No. 17006/2023 (XI-A) (FOR ADMISSION and I.R. and IA No.153496/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.153495/2023-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

SLP(C) No. 19539/2023 (XI-A) (IA No.165759/2023-CONDONATION OF DELAY IN FILING and IA No.165762/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

SLP(C) No. 20627-20629/2023 (XI-A)

(IA No.176112/2023-CONDONATION OF DELAY IN FILING and IA No.176114/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.176111/2023-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

SLP(C) No. 20625-20626/2023 (XI-A) (IA No.175969/2023-CONDONATION OF DELAY IN FILING and IA No.175970/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.175968/2023-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

Date : 22-09-2023 These petitions were called on for hearing today.

CORAM :

HON'BLE MRS. JUSTICE B.V. NAGARATHNA HON'BLE MR. JUSTICE UJJAL BHUYAN

• For Petitioner(s) Ms. Charanya Lakshmikumaran, AOR Ms. Apeksha Mehta, Adv.
• Ms. Neha Choudhary, Adv.
• Ms. Umang Motiyani, Adv.
• Ms. Falguni Gupta, Adv.
• Mr. Pawanshree Agrawal, AOR
• Ms. Shubhangi Negi, Adv.

Mr. Ejaz Maqbool, AOR Ms. Akriti Chaubey, Adv. Mr. Saif Zia, Adv. Mr. Anirudh Sanganeria, AOR Mr. Siddharth Sinha, Adv. Mr. Manoranjan Paikaray, Adv. Mr. Tejaswi Kumar Pradhan, AOR Mr. Mohan Prasad Gupta, Adv. Mr. Aniruddha Purushotham, Adv. Mr. Gaurav Khanna, AOR Ms. Natasha Sahrawat, Adv. Ms. Deepali Bhanot, Adv. Mr. Rudraksh Pandey, Adv. Mr. Gautam Baranwal, Adv. Mr. Ashish Prasad, Adv. Mr. Mahfooz Ahsan Nazki, AOR Ms. Mukta Datta, Adv. Mr. Pruthvi Dhinoja, Adv. Mr. Indrajit Mahanty, Sr. Adv. Mr. Srijan Sinha, AOR Mr. Satyajit Mahanty, Adv. Mr. P Vamshi Rao, Adv. Ms. Prakshi Narang, Adv. Mr. Soubhagya Ranjan Pati, Adv. Mr. Aashish Saini, Adv. Mr. Madhusudan Jena, Adv. Mr. Abhishek Choudhary, Adv. Mr. Naveen Soni, Adv. Mr. Sudarsh Menon, AOR Mr. A.deb Kumar, Adv. Mrs. A. Deepa, Adv. Mr. Rajesh Rathod, Adv. Mr. Samarendra Beura, Adv. Ms. Usha Rani Pradhan, Adv. Mr. Jogy Scaria, AOR Ms. Beena Victor, Adv. Mr. Vivek Guruprasad Ballekere, Adv. Ms. M Priya, Adv. For Respondent(s) Mr. Prakash Ranjan Nayak, AOR Mr. Balaram Nayak, Adv.

Mr. Animesh Dubey, Adv. Mrs. Kirti Renu Mishra, AOR Mrs. Nitya Thakur, Adv. Mr. Prasenjeet Mohapatra, AOR

Mr. Subhasish Mohanty, AOR

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

At request four weeks' time is granted to the respondents-State to file counter affidavit.

List thereafter.

(RADHA SHARMA) (MALEKAR NAGARAJ)

COURT MASTER (SH) COURT MASTER (NSH)