Orissa High Court
M/S. Serajuddin & Co vs The Commissioner on 14 May, 2026
Author: Murahari Sri Raman
Bench: Murahari Sri Raman
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.13743 of 2026
M/s. Serajuddin & Co, Keonjhar .... Petitioner
Mr. Siba Prasad Dalai, Advocate
-Versus-
The Commissioner, CGST and .... Opposite Parties
Central Excise, Rourkela and others
Mr. P. Mohapatra, Senior Standing Counsel
CORAM:
HON'BLE THE CHIEF JUSTICE
AND
HON'BLE MR. JUSTICE MURAHARI SRI RAMAN
ORDER
Order No. 14.05.2026
01. W.P.(C) No.13743 of 2026 and I.A. No.8276 of 2026
1. Mr. Siba Prasad Dalai, learned counsel appears for the petitioner and submits, impugned is show cause notice dated 20th September, 2024 and order dated 27th February, 2026 issued under Section 74 of the Central Goods and Service Tax Act, 2017 for the periods 2020-21, 2021-22, 2022-23 and 2023-24. Referring to, inter alia, sub-section (10) in Section 74, he submits, there is prescribed period for issuance of notice, i.e., within five years from due date of furnishing of annual return for the particular financial year.
2. He relies on view taken by a Division Bench in the High Court of Andhra Pradesh at Amaravati in Writ Petition No.14874 of 2025 on judgment dated 26th September, 2025 (Sahiti Agencies Vs. The Assistant Commissioner of Central Tax and Central Excise and another), wherein learned Division Bench held that neither a common show cause notice nor a common order can be issued for different tax periods and submitted that consolidation of multiple Page 1 of 2 assessment years into single show cause notice contravenes the provisions. He seeks interference.
3. Mr. P. Mohapatra, learned Senior Standing Counsel appears on behalf of the 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 fairly submitted that the Hon'ble Supreme Court in SLP(C) Diary No.1429/2026 against the decision in Sahiti Agencies (supra) issued notice, but no order of stay of the judgment has been passed.
4. Petitioner is relying on the view taken by a Division Bench of the Andhra Pradesh High Court against consolidation of tax period. In the circumstances, the writ petition requires hearing.
5. Counter affidavit be filed by the next date.
6. List this matter along with W.P.(C) No.8858 of 2025, when the said matter is directed to be listed. Impugned order will remain stayed till the next date of hearing.
7. It is made clear that all other points involved in the instant writ petition are kept open.
(Harish Tandon) Chief Justice (M.S. Raman) Judge Sisira Signature Not Verified Page 2 of 2 Digitally Signed Signed by: SISIRA KUMAR BEHERA Reason: Authentication Location: High Court of Orissa, Cuttack Date: 18-May-2026 18:30:16