Orissa High Court
M/S. Sumeet Security Service vs The Chairman on 20 January, 2025
Bench: Arindam Sinha, M.S. Sahoo
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.1770 of 2025
M/s. Sumeet Security Service .... Petitioner
Represented By Adv. -
Mrs. Kananbala Roy Choudhury,
Advocate
-versus-
The Chairman, Central Board of .... Opposite Parties
Indirect Taxes and Customs and
others
Represented By Adv. -
Mr. R.S. Chimanka, Sr. Standing Counsel
CORAM:
THE HON'BLE MR. JUSTICE ARINDAM SINHA,
ACTING CHIEF JUSTICE
AND
THE HON'BLE MR. JUSTICE M.S. SAHOO
ORDER
20.01.2025 W.P.(C) no.1770 of 2025 and I.A. no.974 of 2025 Order No.
01. 1. Mrs. Roychoudhury, learned advocate appears on behalf of petitioner and submits, impugned is show cause notice dated 10th July, 2024 issued under section 74 of Odisha Goods and Services Tax Act, 2017 for period commencing from July, 2017 to March, 2022. Referring to, inter alia, sub-section (10) in section 74 he submits, there is prescribed period for issuance of notice as within five years, inter alia, from due date of furnishing of annual return for a particular Page 1 of 3 // 2 // financial year. Furthermore, his client being an unregistered dealer, provision in section 74 does not apply to it.
2. She relies on view taken by a learned single Judge in the High Court of Karnataka in Writ Petition no.15810 of 2024 (T-Res) on judgment dated 4th September, 2024 (Veremax Technologie Services Ltd. v. Assistant Commissioner of Central Tax). The learned judge held, consolidation of multiple assessment years into single show cause notice contravenes the provisions. She seeks interference, interim at the stage.
3. Mr. Chimanka, learned advocate, Senior Standing Counsel appears on behalf of revenue and draws attention to definitions section 2(106) to submit, meaning given to 'tax period', when applied to the show cause notice brooks no interference. He submits further, as on date of issuance of the show cause notice, petitioner had obtained registration.
4. Petitioner is relying on view taken by a learned single Judge against consolidation of tax period. In the circumstances, the writ petition requires hearing.
5. Counter be filed by 3rd February, 2025 as prayed for by Mr. Chimanka. Petitioner may file rejoinder, to be accepted on adjourned date upon advance copy served.
Page 2 of 3
// 3 //
6. List on 11th February, 2025. Impugned notice will remain stayed till next date of hearing.
(Arindam Sinha) Acting Chief Justice (M.S. Sahoo) Judge Sks Signature Not Verified Digitally Signed Signed by: SISIR KUMAR SETHI Reason: Authentication Location: ORISSA HIGH COURT Date: 20-Jan-2025 19:52:30 Page 3 of 3