Orissa High Court
M/S. Ray And Ray Construction vs The Chairman on 31 January, 2025
Bench: Arindam Sinha, M.S. Sahoo
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.2323 of 2025
M/s. Ray and Ray Construction, .... Petitioner
Rourkela
Represented By Adv. -
Mrs. K. Raychoudhury, Advocate
-versus-
The Chairman, Central Board of .... Opposite Parties
Indirect Taxes and Customs, New
Delhi and others
Represented By Adv. -
Mr. C.S. Mishra, Sr. Standing Counsel
CORAM:
THE HON'BLE MR. JUSTICE ARINDAM SINHA,
ACTING CHIEF JUSTICE
AND
THE HON'BLE MR. JUSTICE M.S. SAHOO
ORDER
31.01.2025 W.P.(C) no.2323 of 2025 and I.A. no.1262 of 2025 Order No.
01. 1. Mr. Harichandan, learned advocate appears on behalf of petitioner and submits, impugned is show cause notice dated 22nd November, 2022 and order dated 1st October, 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 Page 1 of 3 furnishing of annual return for a particular financial year. Furthermore, 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. He seeks interference, interim at the stage.
3. Mr. Mishra, 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 17th February, 2025 as prayed for by Mr. Mishra. Petitioner may file rejoinder, to be accepted on adjourned date upon advance copy served.
Page 2 of 3
6. List on 4th March, 2025. Impugned order will remain stayed till next date of hearing.
(Arindam Sinha) (Acting Chief Justice) (M.S. Sahoo) Judge Prasant/A.Mishra Signature Not Verified Digitally Signed Signed by: PRASANT KUMAR SAHOO Designation: PERSONAL ASSISTANT Reason: Authentication Location: Orissa High Court Date: 31-Jan-2025 19:10:32 Page 3 of 3