Orissa High Court
M/S. Iron Triangle Limited vs The Principal Commissioner on 5 May, 2025
Author: Murahari Sri Raman
Bench: Murahari Sri Raman
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.9621 of 2025
M/s. Iron Triangle Limited .... Petitioner
Represented by Adv.-
Mr. S.S. Padhy, Advocate
-Versus-
The Principal Commissioner, CGST .... Opposite Parties
& Central Excise, Bhubaneswar and
another
Represented by Adv.-
Mr. T.K. Satapathy, Senior Standing Counsel
CORAM:
HON' BLE THE CHIEF JUSTICE
AND
HON'BLE MR. JUSTICE MURAHARI SRI RAMAN
ORDER
Order No. 05.05.2025
01. W.P.(C) No.9621 of 2025 and I.A.No.5258 of 2025
1. Mr. S.S. Padhy, learned advocate appears on behalf of petitioner and submits, impugned is show cause notice dated 28th February, 2023 and adjudication order dated 30th January, 2025 issued under Section 74 of Odisha Goods and Services Tax Act, 2017 for period commencing from July, 2017 to March, 2021. 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 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, interim at the stage.
3. Mr. Satapathy, 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.
Page 2 of 3
5. Counter be filed by 17th June, 2025 as prayed for by Mr. Satapathy. Petitioner may file rejoinder, to be accepted on adjourned date upon advance copy served.
6. List this matter on 30th June, 2025. Impugned order will remain stayed till next date of hearing.
(Harish Tandon) Chief Justice (M.S. Raman) Judge S.K. Guin/PA Signature Not Verified Page 3 of 3 Digitally Signed Signed by: SUBASH KUMAR GUIN Designation: Personal Assistant Reason: Authentication Location: High Court of Orissa, Cuttack Date: 07-May-2025 18:13:15