Jurisdictional Challenge Under Section 10 OET Act Requires Adjudication: Orissa HC

Advertisement Paradeep Phosphates Ltd. Vs Odisha Sales Tax Tribunal (Orissa High Court) The Orissa High Court disposed of a writ petition challenging two interlocutory orders of the Odisha Sales Tax Tribunal (OSTT). The petitioner questioned the Tribunal’s refusal to adjudicate the jurisdictional challenge to an assessment framed under Section 10 of the Odisha Entry Tax Act, 1999 (OET Act) during the pendency of proceedings concerning exemption under a scheme approved by the erstwhile Board for Industrial and Financial Reconstruction (BIFR). The petitioner also challenged the Tribunal’s...