2013 (4) TMI 1001 - SC - Indian Laws

Summary

Issues Involved: Various petitions challenging tax demands and seeking interim relief.

Tata Steel Ltd. Vs. State of Orissa & Ors. (SLP(C)No.36187/2012):
The petitioner sought interim relief for future tax demands, not past transactions. The Court directed payment of 50% of future demands within a month, with penalties stayed. Refunds ordered if petitioners succeed.

M/s.Vedanta Aluminium Ltd. vs. State of Orissa & Ors. (SLP(C)No.33923/2012), Essar Steel India Ltd. vs. State of Orissa & Anr. (SLP(C)No.33954/2012), M/s.Adani Enterprises Ltd. vs. State of Odisha & Ors. (SLP(C)No.37712/2012):
Conditional interim orders passed, requiring 50% payment of past tax demands with absolute stay on penalties. Future demands to be paid within 30 days, with refund provisions if petitioners succeed.

M/s.GMR Kamalanga Ltd. Vs. State of Odisha & Ors. (SLP(C)Nos.37708-37709/2012):
Interim stay granted on entry tax demand notices upon depositing 50% of amounts, with penalties stayed. Future demands to be paid within 30 days, with refund provisions upon success.

M/s.Emami Paper Mills Ltd. vs. State of Orissa & Ors. (SLP(C) NO. 1426 of 2013):
Similar to previous cases, interim relief granted for future tax demands upon payment of 50% within a month. Refund provisions if petitioners succeed.

Other Petitions (SLP(C)Nos. 40147/2012, 40146/2012, 37455/2012, 37728/2012, 37728/2012, 38919/2012, 449/2013, 8939/2013, 9844/2013, 11060/2013):
Conditional interim orders passed requiring 50% payment of past tax demands with penalties stayed. Future demands to be paid within 30 days, with refund provisions upon success.