M/S.Jindal Steel And Power LTD. vs. Commissioner Of Central Tax, GST And Cx Commissionerate,Rourkela

WP(C)/15878/2018HC OrissaGSTCNR ODHC01047399201819 April 2022Bench: MR. JUSTICE JASWANT SINGH,MR. JUSTICE MURAHARI SRI RAMAN1 pages
AI SummaryRemanded

Facts

The petitioner, M/s. Jindal Steel & Power Limited, filed a writ petition before the High Court of Orissa at Cuttack. The Opposite Party was the Commissioner Central Tax, GST & CX Commissionerate, Rourkela. The specific tax period(s), the order or action under challenge, the authority that passed it, and the amount in dispute are not detailed in the provided text. The procedural history that matters is also not elaborated upon, other than the filing of the writ petition and an interlocutory application (I.A. No. 4359 of 2022). The hearing for the writ petition and the interlocutory application has been concluded.

Held

The provided text does not contain any details about what the Court decided on any issues, the reasoning that led to any findings, or the ratio decidendi. There are no operative directions such as remand, deletion, or specific relief granted mentioned. The judgment is silent on whether any issues were expressly left undecided. Therefore, it is not possible to provide a summary of the Court's holdings or the principles established.

Key Issues

The provided text does not contain any information regarding the specific issues the Court had to decide, nor does it record any arguments presented by either the petitioner or the revenue. Therefore, it is not possible to frame the questions of law or mixed law and fact, name the provisions they turn on, or detail the contentions of each side, including any authorities, circulars, or precedents relied upon. The judgment is silent on these aspects.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.15878 of 2018 M/s. Jindal Steel & Power Limited …. Petitioner M/s. Rudra Prasad Kar, Sudarshan Nanda, A. Mahanta and Neha Gulati, Advocates Commissioner Central Tax, GST & CX Commissionerate, Rourkela …. Opposite Party Mr. Choudhury Satyajit Mishra, Senior Standing Counsel and Mr. Prasanjeet Mohapatra, Junior Standing Counsel (GST, Central Excise & Customs) CORAM: JUSTICE JASWANT SINGH JUSTICE M.S. RAMAN Order No.

ORDER 19.04.2022 W.P.(C) No. 15878 of 2018 & I.A. No. 4359 of 2022

10.1.

Heard counsel for the parties.

2.

Hearing is concluded.

3.

The order passed is kept in separate sheets.

4.

The writ petition as also the I.A. stands disposed of.

(Jaswant Singh)

Judge

(M.S. Raman)

The judgment continues below.

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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.