M/S Shanti Construction Private ... vs The State Of Odisha

insc-2025-1295 Supreme Court of India 7 November 2025 • 13 min read
15 cases cited (0 SG, 15 foreign) Cited by 1 case

Practice Areas

Constitution of India Income Tax Act, 1961 aforesaid interpretation is in consonance with the provisions of the Income Tax Act, 1961 said Rule has to be read in harmony with the provisions of the Income Tax Act, 1961

Judges (2)

Alok Aradhe Delivered Sanjay Kumar Coram

Parties (2)

Shanti Construction Pvt. Ltd. Appellant State of Odisha Respondent

Case Significance

M/S Shanti Construction Private ... vs The State Of Odisha is a Supreme Court of India decision dated November 7, 2025 (citation: insc-2025-1295). Dispute over interpretation of 'previous Financial Year' in Odisha Minor Mineral Concession Rules for a sand quarry lease bidding. The Supreme Court quashed the High Court judgment, directed fresh auction, and ordered refund to the successful bidder with 6% interest. The bench comprised Justices Alok Aradhe and Sanjay Kumar. The judgment was delivered by Justice Alok Aradhe.

This case has been cited by 1 subsequent judgment. The judgment references 15 case citations.

Summary

Dispute over interpretation of 'previous Financial Year' in Odisha Minor Mineral Concession Rules for a sand quarry lease bidding. The Supreme Court quashed the High Court judgment, directed fresh auction, and ordered refund to the successful bidder with 6% interest.

What was the outcome of M/S Shanti Construction Private ... vs The State Of Odisha?

Dispute over interpretation of 'previous Financial Year' in Odisha Minor Mineral Concession Rules for a sand quarry lease bidding. The Supreme Court quashed the High Court judgment, directed fresh auc...

Statutes Cited

aforesaid interpretation is in consonance with the provisions of the Income Tax Act, 1961
Constitution of India
Art 14 Art 226
Income Tax Act, 1961
said Rule has to be read in harmony with the provisions of the Income Tax Act, 1961

Cases Cited (15)

IN (15)
(1994) 6 SCC 651 (2006) 11 SCC 548 (2007) 11 SCC 641 (2007) 14 SCC 517 (2012) 10 SCC 1 (2012) 8 SCC 216 (2016) 16 SCC 818 (2017) 2 SCC 125 (2022) 1 SCC 165 (2024) 10 SCC 273 (2024) 15 SCC 461 1966 SCC OnLine SC 126 2024 SCC OnLine SC 1682 2025 INSC 1295 2025 SCC OnLine SC 1959

Cited By (1)

insc-2025-1295
M/S Shanti Construction Private ... vs The State Of Odisha

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (insc-2025-1295)