Jurisdictional objection under entry tax law left open as Tribunal directed to hear second appeal on all grounds

The writ court declined to rule on the merits of the jurisdictional objection under the Odisha Entry Tax Act, 1999, but held that the second appeal should now be heard on all grounds because the NCLAT proceeding that had influenced the Tribunal was already disposed of. It directed the Odisha Sales Tax Tribunal to expeditiously decide the second appeal, including the jurisdictional issue, while expressly leaving the substantive controversy open for determination in the proper proceeding.

---

---

Issues: Whether the writ court should interfere with the Tribunal's interlocutory orders declining to decide the jurisdictional objection under Section 10 of the Odisha Entry Tax Act, 1999 while the exemption controversy before the NCLAT was pending, and whether a direction was required for the Tribunal to hear and dispose of the second appeal on all grounds.

Analysis: The pendency before the NCLAT, which had weighed with the Tribunal, had already culminated in disposal of that proceeding. In that background, the Court considered that the second appeal before the Tribunal should be taken up for hearing and decided on merits, including the jurisdictional question raised by the petitioner. At the same time, the Court expressly refrained from expressing any opinion on the merits of the rival claims and left the substantive jurisdictional question open for adjudication in an appropriate proceeding.

Outcome: The writ petition was disposed of with a direction to the Odisha Sales Tax Tribunal to hear and decide the second appeal expeditiously on all grounds, including the jurisdictional issue.

---