Orissa High Court
Pramod Kumar Choudhury vs Government Of India on 20 March, 2025
Bench: Arindam Sinha, M.S. Sahoo
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.8050 of 2025
Pramod Kumar Choudhury .... Petitioner
Represented By Adv. -
Mr. P.C. Nayak, Advocate
-versus-
Government of India, Ministry of .... Opposite Parties
Finance, Revenue Department,
New Delhi and others
Represented By Adv. -
Mr. S.K. Roy Choudhury, Sr. Standing Counsel
CORAM:
THE HON'BLE MR. JUSTICE ARINDAM SINHA,
THE ACTING CHIEF JUSTICE
AND
THE HON'BLE MR. JUSTICE M.S. SAHOO
ORDER
20.03.2025 W.P.(C) no.8050 of 2025 and I.A. no.4271 of 2025 Order No.
01. 1. Mr. Nayak, learned advocate appears on behalf of petitioner and submits, impugned order dated 21st January, 2025 and show cause notice dated 29th July, 2024 issued under section 74 of Odisha Goods and Services Tax Act, 2017 for period commencing from July, 2017 to May, 2018. Referring to, inter alia, sub-section (10) in section 74 he submits, there is prescribed period for issuance of notice as within five Page 1 of 3 // 2 // years, inter alia, from due date of furnishing of annual return for a particular financial year.
2. He 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. He seeks interference.
3. Mr. Roy Choudhury, 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 April, 2025 as prayed for by Mr. Roy Choudhury. Petitioner may file rejoinder, to be accepted on adjourned date upon advance copy served.
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6. List on 10th April, 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 Designation: Personal Assistant Reason: Authentication Location: ORISSA HIGH COURT Date: 21-Mar-2025 10:46:13 Page 3 of 3