2025 (7) TMI 794

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....es Tax, CT & GST Circle, Rourkela II, Panposh vide letter No. 2327/CT & GST dated 05.02.2025. 2. The challenge is made to the said demand on multiple grounds including that the spate of litigations initially poured in docket of this Court assailing the demand of the entry tax under the Orissa Entry Tax Act, 1999 (OET Act) and the same was decided in favour of the assessee upholding their contention was held to be intra vires and further directions were passed in relation to the modalities of the transactions ensued within and outside the State of Odisha. 3. The matter travelled to the Apex court and an interim order was passed directing the assessee to pay 1/3rd of the demand and the rest portion of the demand was kept in abeyance unt....

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....said, it would inure to the benefit of all the assessees whether made party in the civil appeal or not as such order is to operate in rem or not in personem. According to learned Senior Counsel appearing for the petitioner, since the Apex court is in seisin of the matter and an interim order has been passed, the Department cannot raise demand on interest for such interregnum period. It is further submitted that the remaining 2/3rd amount of tax along with the interest has already been deposited by the petitioner after the judgment of the Supreme Court and, therefore, the petitioner cannot be termed as a defaulter in discharge of its obligation foisted upon it under the statute. 7. Mr. Sunil Mishra, learned Standing Counsel appearing for ....