Baladev Motors vs State Of Odisha & Others
2023 Latest Caselaw 14781 Ori

            IN THE HIGH COURT OF ORISSA AT CUTTACK
                            W.P.(C) No.7962 of 2014

Baladev Motors                            .....                                        Petitioner
                                                                                          None
                                          Vs.
State of Odisha & Others                  .....                               Opposite Parties

                                      Mr. Sunil Mishra, Standing Counsel for CT &
                                                                  GST Department
            CORAM:
               ACTING CHIEF JUSTICE DR. B.R. SARANGI
               MR. JUSTICE MURAHARI SRI RAMAN

                                                 ORDER

16.11.2023 Order No. This matter is taken up through hybrid mode.

04.

2. None appears for the Petitioner at the time of call.

3. Heard Mr. Sunil Mishra, learned Standing Counsel appearing for the CT & GST Department.

4. The Petitioner has filed this writ petition with the following prayer:-

"(i) To direct that the Petitioner's firm is not liable to pay any entry tax as they are bringing goods from outside the state and they are not manufactured in the state of Orissa and the state Government and no jurisdiction to impose entry tax on such imported goods;

(ii) Declare the impugned Act to be ultra vires being violative of the Articles 301 and 304 of the Constitution;

(iii) Declare the impugned Entry Tax Act to be invalid being violative of the Article 304 (b) of the Constitution;

(iv) To direct the petitioner's firm case is directly covered by the judgment dated 18.02.2008 i.e., W.P.(C) No.6515 of 2006 i.e., M/s. Reliance Industries Ltd & Others Vrs State of Orissa reported in 2008 Vol-I OLR, Page-620 decided by this Hon'ble Court;

(v) Issue a writ in the nature of Mandamus commanding the opposite parties to refund the amount of entry tax collector/realized under the impugned Act with interest @ 10% per annum from the date of realization to the date of refund;

(vi) Issue any such other writ (s) or pass such other order (s) as deemed just and proper in the interest of justice;

(vii) Allow this petition with costs;"

5. Mr. Sunil Mishra, learned Standing Counsel appearing for

the CT & GST Department contended that in view of the law decided by the Apex Court in State of Keral & Others Vs. FR. William Fernandez etc., 2017 SCC OnLine SC 1291=(2018) 57 GSTR 6 (SC); Jindal Stainless Ltd. Vs. State of Haryana, (2016) 11 SCALE 1 and Order dated 28.03.2017 in State of Odisha Vs. Reliance Industries Ltd., CA Nos.6474-6798 of 2017, this matter may be disposed of accordingly.

6. Having heard learned Standing Counsel for the Department and after going through the record, this writ petition stands disposed of in terms of judgments and order as referred to above.

                                                                   (DR. B.R. SARANGI)
                                                                ACTING CHIEF JUSTICE



          Laxmikant                                                   (M.S. RAMAN)
                                                                          JUDGE




Signature Not Verified
Digitally Signed
Signed by: LAXMIKANT MOHAPATRA
Designation: SENIOR STENOGRAPHER
Reason: Authentication

Location: HIGH COURT OF ORISSA, CUTTACK Date: 17-Nov-2023 12:11:42