Authority: Supreme Court of India

Order Date: 10-09-2026

Case Overview

  • Petition: The Commissioner of Sales Tax, Odisha Commissionerate of Commercial Tax and GST & ANR vs M/s. Paradeep Phosphates Ltd, filed as Special Leave Petition (Civil) Diary No. 39842/2026, arising from the impugned final judgment dated 08-04-2026 in WP(C) No. 22449/2024 of the High Court of Orissa, Cuttack.
  • Counsel for petitioner: Mr. K.M. Nataraj (ASG), Ms. Samapika Biswal (ASG), AOR Ms. Mehak Kumar, Advocate Mr. Anuj Udupa.
  • Counsel for respondent: Mr. Prateek Kumar, Ms. Raveena Rai, Adv. Siddhanth Grover, Ms. Roshni Ojha, Khaitan & Co., AOR.
  • Applications: IA No. 255372/2026 (condonation of delay in refiling/curing defects) and IA No. 255370/2026 (permission to file additional documents/facts/annexures).

Final Outcome

  • The Court granted permission to file additional documents, facts, and annexures.
  • The Court condoned the delay in filing.
  • The Court ordered issuance of notice and tagging of the matter with SLP(C) No. 8988/2026 titled \"The State of Odisha and Ors. vs. M/s. Indian Oil Adani Ventures Limited\" and other connected matters.
  • Notice to be served by all modes, including dasti; digitally signed by Babita Pandey on 10 Sep 2026 16:41:00 IST (signature not verified).

Topics: Legal Proceedings, Taxation