Orissa High Court
M/S. Tridev Tyres vs Central Board Of Indirect Taxes & .... ... on 28 March, 2025
Author: S.K. Sahoo
Bench: S.K. Sahoo
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.8858 of 2025
M/s. Tridev Tyres, Cuttack .... Petitioner
Represented by Adv.-
Mr. Chitrasen Parida, Advocate with
Mr. D. Hazra, Advocate
-Versus-
Central Board of Indirect Taxes & .... Opposite Parties
Customs, New Delhi and others
Represented by Adv.-
Mr. A. Kedia, Junior Standing Counsel
CORAM:
THE HON'BLE THE CHIEF JUSTICE
AND
THE HON'BLE MR. JUSTICE S.K. SAHOO
ORDER
Order No. 28.03.2025 W.P.(C) No.8858 of 2025 and I.A. No.4986 of 2025
01. 1. Mr. Parida, learned advocate appears on behalf of petitioner and submits, impugned is show cause notice dated 29th July, 2024 issued under Section 74 of Central Goods and Services Tax Act, 2017 for Financial Years 2017-2018, 2019-2020, 2021- 2022 and 2022-2023. 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 financial year. Page 1 of 3
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. Kedia, learned advocate, Jr. 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 25th April, 2025 as prayed for by Mr. Kedia. Petitioner may file rejoinder within one week thereafter. Page 2 of 3
6. List this matter on 5th May, 2025. Impugned order will remain stayed till next date of hearing.
( Harish Tandon ) Chief Justice ( S.K. Sahoo ) Judge M. Panda/A. Nanda Signature Not Verified Page 3 of 3 Digitally Signed Signed by: ANISHA NANDA Designation: Junior Stenographer Reason: Authentication Location: High Court of Orissa Date: 28-Mar-2025 15:09:56