TaxTMI 
TaxTMI 
2026 (4) TMI 511
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....ith the following prayer(s): "Under the aforesaid circumstances, it is prayed therefore that this Hon'ble Court may be graciously pleased to pass appropriate order suitably modifying/clarifying/rectifying the order dated 16.03.2026 passed by this Hon'ble Court in the end of justice; And for this act of kindness, the petitioner shall as in duty bound ever pray." 2. The writ petition was filed challenging the order dated 16th February, 2026 passed by the Commissioner of Sales Tax, Odisha, rejecting the petition for stay the recovery of demand raised in the assessment framed under Section 9C of the Odisha Entry Tax Act, 1999 as confirmed by the Additional Commissioner of Sales Tax (Appeal), Balasore vide order dated 28th M....
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....sts discretion in the Commissioner of Sales Tax to stay the realization of outstanding demanded tax as a result of disposal of appeal under Section 16(7) before the learned Odisha Sales Tax Tribunal. Having noticed that the dealer failed produce material evidence before the audit team, the assessing authority as also the appellate authority, the Commissioner of Sales Tax declined to grant stay realization of the balance demanded tax. 8. Be that as it may, taking into consideration the submission of the learned Senior Advocate that the petitioner has deposited 20% of the tax demanded by virtue of the assessment order framed under Section 9C of the OET Act during the pendency of the first appeal in terms of sub-section (4) of Section....
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....inherent contradictions where the final observation stand in direct conflict with the facts recorded by the same authority. It is submitted that such a patent inconsistency in the underlying record strikes at the root of the matter and the erroneous and contradicting observation made by the Additional Commissioner (Appeal) ought not to have been considered by this Hon'ble Court while passing the order dated 16.03.2026." 4.2. As if the order passed in the writ petition, which was filed challenging the interlocutory order passed by the Commissioner of Sales Tax rejecting the prayer to grant stay of realization of demand during the pendency of the second appeal before the learned Sales Tax Tribunal, may have influence on merit of the second....
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....ing the pendency of second appeal is interlocutory in nature. Such observation was necessary for weighing the balance of convenience and such tentative observation is made in order to appreciate prima facie case. 7.2. The learned Senior Advocate appearing for the petitioner confronted this Court with an observation made in the appellate order that in fact the Advocate for the petitioner appeared before the Appellate Authority on 20th February, 2025 but the Appellate Authority under a mistaken notion while passing the final order dated 16th February, 2026 observed as if "the dealer-appellant also fail to appear before this forum to defend their case." 7.3. Be that as it may, the finding of fact/observation made, if any, by the Appellat....
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....ich are being filed on daily basis have something to do with fresh cause of action that might have arisen with a very remote connection with the main proceedings. 14. No miscellaneous application is maintainable in a writ petition to revive proceedings in respect of subsequent events. 15. In fact, the Court has no jurisdiction to entertain such application as no proceedings could be said to be pending before it. When proceedings stand terminated by final disposal of the writ petition be it under Article 32 of the Constitution or Article 226 of the Constitution before the High Court, it is not open to the Court to re-open the proceedings by means of a miscellaneous application in respect of a matter which provided a fresh c....
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....lication filed in a disposed of proceedings would be maintainable only for the purpose of correcting any clerical or arithmetical error. The Court further clarified that a post disposal application for modification Thus, this Court made it abundantly clear that a miscellaneous application filed in a disposed of proceedings would be maintainable only for the purpose of correcting any clerical or arithmetical error. The Court further clarified that a post disposal application for modification or clarification of the order would lie only in rare cases where the order passed by this Court is executory in nature and the directions of the Court may have become impossible to be implemented because of subsequent events or developments.. 18....