M/S.Jindal INDIA Thermal Power LTD. vs. State Of Odisha
Original PDF →Facts
The petitioner, M/s. Jindal India Thermal Power Ltd., filed a writ petition before the Orissa High Court. The petitioner's counsel informed the Court that they had instructions to withdraw the writ application. This decision was based on the grounds that the relief sought in the present writ petition had been substantially addressed by this Court in previous judgments. Specifically, the counsel referred to the judgment in M/s. Shree Bharat Motors Ltd. and Another v. The Sales Tax Officer, Bhubaneswar-I Circle, Bhubaneswar and Others (dated 15.03.2023) and an order dated 18.12.2019 in Jindal India Thermal Power Ltd. v. Commissioner of Commercial Tax and others. The State of Odisha and others were the opposite parties. The matter was taken up through a hybrid mode.
Held
The Court allowed the prayer of the petitioner's counsel to withdraw the writ application. The Court noted that the law as decided in the previously cited cases, M/s. Shree Bharat Motors Ltd. and Another v. The Sales Tax Officer, Bhubaneswar-I Circle, Bhubaneswar and Others and the order dated 18.12.2019 in Jindal India Thermal Power Ltd. v. Commissioner of Commercial Tax and others, squarely covered the reliefs sought by the petitioner. Consequently, the writ petition was disposed of as withdrawn. The Court did not delve into the specifics of the GST provisions or the disputed amounts, as the matter was resolved based on the petitioner's request for withdrawal due to the resolution of similar issues in prior judgments. No issues were expressly left undecided, as the petition was withdrawn.
Key Issues
1. Whether the present writ petition can be withdrawn as the relief sought has been substantially addressed by previous judgments of this Court? The petitioner argued that the law as decided in the cases of M/s. Shree Bharat Motors Ltd. and Another v. The Sales Tax Officer, Bhubaneswar-I Circle, Bhubaneswar and Others and the order dated 18.12.2019 in Jindal India Thermal Power Ltd. v. Commissioner of Commercial Tax and others squarely covers the reliefs sought in the writ petitions. Therefore, the petitioner prayed for withdrawal of the writ application. The revenue or State did not record any arguments in opposition to the withdrawal, as the petitioner themselves sought to withdraw the petition based on prior judicial pronouncements.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 27.03.2023 Order No.
This matter is taken up through hybrid mode.
Ms.K.Sahoo, learned counsel appearing on behalf of Mr.J.Sahoo, learned Senior Advocate for the petitioner has made a prayer that she has instruction to withdraw this writ application as the relief as sought in the writ petition has been substantially addressed to by this Court in M/s. Shree Bharat Motors Ltd. and Another v. The Sales Tax Officer, Bhubaneswar-I Circle, Bhubaneswar and Others (Judgment dated 15.3.2023 in W.P. (C) No.13736 of 2017 and other writ petitions in the batch) and in the order dated 18.12.2019 delivered in W.P. (C) No.13515 of 2019 (Jindal India Thermal Power Ltd. v. Commissioner of Commercial Tax and others).
Bichi
As the law as decided in the above cases squarely covers the reliefs sought for in the writ petitions, prayer of Ms. Sahoo, learned counsel for the petitioner stands allowed. Resultantly, this writ petition stands disposed of as withdrawn.
It has been stated by the learned counsel appearing for the petitioner that in the batch of the writ petitions namely M/s. Shree Bharat Motors Ltd. and another etc. v. The Sales Tax Officer, Bhubaneswar-I Circle, Bhubaneswar and Others, the petitioner had also one matter titled as Jindal India Thermal Power Ltd. v. Commissioner of Commercial Tax and others being W.P. (C) No.34659 of 2022. 5. Mr. S.S.Padhi, learned Addl. Standing Counsel, Commercial Tax & GST has appeared for the opposite parties.
(S.Talapatra)
Judge
(Savitri Ratho)
Judge
Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.