Authority: Supreme Court of India
Order Date: 29 July 2026
Case Overview
- Petitioner: Oil India Limited
- Respondent: State of Assam & Anr.
- Related Proceedings: Transferred Case (C) No.232/2020, Writ Appeal No.599/2005, Civil Appeals Nos.287‑290/2013 and No.3272/2013, various interlocutory applications and intervention applications.
- The State of Assam, through senior counsel Mr. Rakesh Diwedi, announced its intention to withdraw the specific land tax imposed on mineral oil and to move an appropriate bill in the State Legislature.
- Consequently, the transferred case and the pending writ appeal were ordered disposed of, and any pending interlocutory applications were also disposed.
Appeals (C.A. Nos.287‑290/2013 and C.A. No.3272/2013)
- Learned counsel for the appellant, Oil and Natural Gas Corporation Ltd, stated that the appellant does not wish to pursue the appeals, citing the Amnesty Scheme and changes in the statutory regime, and seeks clarification that the impugned judgment may not have binding effect.
- The Court dismissed the appeals as withdrawn.
- The substantive question of law arising from these appeals was left open for determination in a future appropriate case.
- All pending interlocutory applications, including the application for intervention, were ordered disposed of.
GST Commitment
- Mr. Tushar Mehta, Solicitor General of India, appearing on behalf of Oil India Limited, declared that the petitioner will deposit the Goods and Services Tax (GST) as required by law within six weeks, subject to the final outcome of the pending proceedings.
- The petitions were directed to be tagged with Civil Appeal No.10560/2025 (Udaipur Chamber of Commerce and Industry vs. Union of India).
Additional Procedural Notes
- The order was signed by Additional Registrar Deputy Registrar Satish Kumar Yadav and Preethi Dileep Kumar.
- The case list also references other matters scheduled for hearing, including SLP(C) No.3849/2006, W.P.(C) No.124/2026, and T.P.(C) Nos.300‑304/2024, but no further substantive orders were issued for those in this document.
Final Outcome
- The transferred case (C) No.232/2020, the writ appeal, and all related interlocutory applications were disposed of.
- The civil appeals were dismissed as withdrawn, leaving the underlying legal question unresolved for future adjudication.
- Oil India Limited committed to GST payment within six weeks, contingent on the final resolution of the matters.
Topics: Court Order, Tax Withdrawal, GST Payment