The Sales Tax Officer, Bhubaneswar Iv Circle vs. Shree Vinayak Motors

SUPREME COURT OF INDIA RECORD OF PROCEEDINGS

COURT NO.13

SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 46362/2023

(Arising out of impugned final judgment and order dated 15-03-2023 in WPC No. 13509/2020 passed by the High Court of Orissa at Cuttack)

THE SALES TAX OFFICER & ORS.

Petitioner(s)

VERSUS

M/S. VINAYAK AUTOMOBILES

Respondent $(s)$

No. 239005/2023-CONDONATION $OF$ DELAY $IN$ (IA FILING and $TA$ No.239001/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

WITH

Diary No(s). 45269/2023 (XI-A)

No.243120/2023-CONDONATION $\mathsf{OF}$ DELAY $IN$ $(IA)$ FILING and $\textbf{IA}$ No.243121/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 46697/2023 (XI-A)

No. 243212/2023-CONDONATION $\mathsf{OF}$ $IN$ $(IA)$ DELAY FILING and $\mathbf{I}\mathbf{A}$ No.243214/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 43511/2023 (XI-A)

$(IA)$ No.242358/2023-CONDONATION OF DELAY $\texttt{IN}$ FILING and $\mathbf{I}\mathbf{A}$ No.242359/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.242361/2023-PERMISSION TO FILE LENGTHY LIST OF DATES)

Diary No(s). 44943/2023 (XI-A)

(FOR ADMISSION and I.R. and IA No.243266/2023-CONDONATION OF DELAY IN FILING and IA No.243263/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.243265/2023-PERMISSION TO FILE LENGTHY LIST OF DATES)

Diarv No(s). 46320/2023 (XI-A) (IA No.243692/2023-CONDONATION OF DELAY IN FILING and IA No.243693/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diarv No(s). 46753/2023 (XI-A)

(FOR ADMISSION and I.R. and IA No.243684/2023-CONDONATION OF DELAY IN FILING and IA No.243687/2023-EXEMPTION FROM FILING C/C OF THE <pre>IMPUGNED JUDGMENT)</pre> Signature Not Verified

$\begin{bmatrix}\n0 & 43699/2023 \ 0 & 43699/2023\n\end{bmatrix}$

No. 244177/2023-CONDONATION $\mathsf{Reaso} \mathsf{L}^{\mathsf{IS}}$ $\mathsf{OF}$ DELAY $\mathbf{I}\mathbf{N}$ FILING $\quad\text{and}\quad$ $\mathbf{I}\mathbf{A}$ No.244178/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT

and IA No.244181/2023-PERMISSION TO FILE LENGTHY LIST OF DATES)

Diary No(s). 44507/2023 (XI-A) (IA No.244126/2023-CONDONATION OF DELAY IN FILING and IA No.244127/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 46327/2023 (XI-A) (IA No.243543/2023-CONDONATION OF DELAY IN FILING and IA No.243544/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 43720/2023 (XI-A) (IA No.244209/2023-CONDONATION OF DELAY IN FILING and IA No.244210/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.244212/2023-PERMISSION TO FILE LENGTHY LIST OF DATES)

Diary No(s). 45555/2023 (XI-A) (IA No.244438/2023-CONDONATION OF DELAY IN FILING and IA No.244439/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

SLP (C) Dy. No. 44115/2023 (FOR ADMISSION and I.R. and IA No.245486/2023-CONDONATION OF DELAY IN FILING and IA No.245487/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

WITH Diary No(s). 46344/2023 (XI-A) (IA No.245475/2023-CONDONATION OF DELAY IN FILING and IA No.245473/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

SLP (C) Diary No(s). 44691/2023 (IA No.247021/2023-CONDONATION OF DELAY IN FILING and IA No.247022/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

WITH Diary No(s). 48890/2023 (XI-A) (FOR ADMISSION and I.R. and IA No.247735/2023-CONDONATION OF DELAY IN FILING and IA No.247736/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

SLP (C) Dy. No(s). 45728/2023 (FOR ADMISSION and I.R. and IA No.247769/2023-CONDONATION OF DELAY IN FILING and IA No.247772/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

SLP (C) Dy. No.45962/2023 (IA No.244443/2023-CONDONATION OF DELAY IN FILING and IA No.244444/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

WITH SLP (C) Diary No(s). 43227/2023 (XI-A) (FOR ADMISSION and I.R. and IA No.245456/2023-CONDONATION OF DELAY IN FILING and IA No.245457/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.245455/2023-CONDONATION OF DELAY IN REFILING/CURING THE DEFECTS)

Diary No(s). 44284/2023 (XI-A) (IA No.244746/2023-CONDONATION OF DELAY IN FILING and IA No.244748/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Diary No(s). 44523/2023 (XI-A) (FOR ADMISSION and I.R. and IA No.245478/2023-CONDONATION OF DELAY IN FILING and IA No.245479/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.245480/2023-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

Diary No(s). 46990/2023 (XI-A) (FOR ADMISSION and I.R. and IA No.245201/2023-CONDONATION OF DELAY IN FILING and IA No.245200/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT)

Date : 01-12-2023 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)	Mr. Shubhranshu Padhi, AOR
	Mr. Jay Nirupam, Adv.
	Mr. Niroop Sukrithy, Adv.
	Mr. D.Girish Kumar, Adv.

• Mr. Prakash Ranjan Nayak, AOR Mr. Balaram Nayak, Adv. Mr. Animesh Dubey, Adv.
• Mr. Jogy Scaria, AOR Ms. Beena Victor, Adv. Mr. Vivek Guruprasad Ballekere, Adv.
• Mr. R Ramesh, Adv.
• Ms. Priya M, Adv.
• Mr. Rohit Amit Sthalekar, AOR Mr. Purnendu Bajpai, Adv. Mr. Sankalp Narain, Adv. Mr. Shashank Singh, Adv. Mr. Ashish Choudhury, Adv. Mr. Avi Tandon, Adv.

Ms. Samapika Biswal, AOR Mr. Aman Kumar Yadav, Adv. Ms. Nidhisha Garg, Adv. M/s. Khaitan and Co., AOR Mr. Ajay Bhargava, Adv. Ms. Vanita Bhargava, Adv. Ms. Nikitha Shinoy, Adv.

For Respondent(s)

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

Delay condoned.

Issue notice to the respondent(s).

Tag with SLP (C) No.12315/2023 with connected matter(s).

(RADHA SHARMA) (MALEKAR NAGARAJ)

COURT MASTER (SH) COURT MASTER (NSH)