Tribunal to hear second appeal on merits, with jurisdictional reassessment objection left open for decision

The Orissa HC noted that the pending NCLAT proceedings, which had caused the Sales Tax Tribunal to defer the second appeal, had been disposed of. It directed the Tribunal, as the final fact-finding authority, to hear and decide the second appeal on merits expeditiously, including the petitioner's jurisdictional objection to reassessment under Section 10 of the Odisha Entry Tax Act, 1999. The Court made clear that it was expressing no opinion on the merits of the dispute or on either party's contentions, and left the jurisdictional question open for decision in the appropriate proceeding.

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Issues: Whether the writ petition should be disposed of by directing the Odisha Sales Tax Tribunal to hear and decide the second appeal on merits, including the jurisdictional objection to reassessment under Section 10 of the Odisha Entry Tax Act, 1999, after disposal of the pending NCLAT proceedings.

Analysis: The pending NCLAT proceedings, which had prompted the Tribunal to defer the second appeal, stood disposed of. In the circumstances, the Court considered it appropriate to direct the Tribunal, as the final fact-finding authority, to take up the second appeal for hearing and disposal on merits, including the jurisdictional question raised by the petitioner. The Court expressly clarified that it was not expressing any opinion on the merits of the second appeal or on the contentions of either side, and that the question raised by the petitioner would remain open for adjudication in the appropriate proceeding.

Conclusion: The writ petition was disposed of with a direction to the Tribunal to hear and decide the second appeal expeditiously, including the jurisdictional issue, without any adjudication by the Court on the merits of the dispute.

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