The Sales Tax Officer, Sambalpur-Ii Circle vs. Aryan Ispat And Power Pvt. Ltd

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

Item No.29:

Reason:

SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 49712/2023

(Arising out of impugned final judgment and order dated 15-03-2023 in WPC No. 20944/2017 passed by the High Court of Orissa at Cuttack)

THE SALES TAX OFFICER, CUTTACK-I EAST CIRCLE & ORS. Petitioner(s)

VERSUS

M/S. RAHUL AUTO AGENCY PVT. LTD. Respondent(s) (IA No. 25004/2024 - CONDONATION OF DELAY IN FILING IA No. 25007/2024 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 25005/2024 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) WITH Diary No(s). 48727/2023 (IA No. 25791/2024 - CONDONATION OF DELAY IN FILING IA No. 25793/2024 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 25794/2024 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 48983/2023 (IA No. 26246/2024 - CONDONATION OF DELAY IN FILING IA No. 26247/2024 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 26248/2024 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 54072/2023 (IA No. 25052/2024 - CONDONATION OF DELAY IN FILING IA No. 25051/2024 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 49361/2023 (IA No. 25650/2024 - CONDONATION OF DELAY IN FILING IA No. 25653/2024 - CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 25649/2024 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Digitally signed by Anita Malhotra Date: 2024.03.06 15:44:13 IST Signature Not Verified

With Item No.79: SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 7454/2024 (IA No.52949/2024-CONDONATION OF DELAY IN FILING and IA No.52947/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.52951/2024-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

WITH Diary No(s). 7456/2024 (IA No.53329/2024-CONDONATION OF DELAY IN FILING and IA No.53328/2024-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.53330/2024-PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES)

Date : 04-03-2024 These matters were called on for hearing today.

CORAM :

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

For Petitioner(s)

Mr. Dhananjaya Mishra, AOR Mr. Navneet Dogra, Adv.

Mr. Ramendra Mohan Patnaik, AOR

Ms. Praveena Gautam, AOR

Mr. Pawan Shukla, Adv.

Ms. Kanika Kalyan, Adv.

Ms. Akanksha Tyagi, Adv.

Mr. Raja Ram, Adv.

For Respondent(s)

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

Applications for exemption from filing a certified

copy of the impugned judgment are allowed.

Delay condoned.

Issue notice.

To be heard along with SLP(Civil)No.1504 of 2024 and other connected matters.

2

Insofar as the assessees in this group of cases are concerned, we direct that no recovery shall be made against them on the basis of the impugned order(s).

(ANITA MALHOTRA) (AVGV RAMU) AR-CUM-PS COURT MASTER