Tribunal must Decide Jurisdiction First

The Orissa High Court, by its order dated 25 June 2026, disposed of a writ petition filed by Paradeep Phosphates Ltd. after directing the Odisha Sales Tax Tribunal (OSTT) to hear and decide the pending second appeal by considering all grounds raised by the assessee, including the fundamental question regarding the jurisdiction of the assessing authority to initiate reassessment under Section 10 of the Odisha Entry Tax Act, 1999. 

The Court observed that since the parallel proceedings before the National Company Law Appellate Tribunal (NCLAT) had already concluded, there was no justification for further deferring adjudication before the Tribunal.