M/S. Utkal Project Pvt. Ltd vs Additional Commissioner
2023 Latest Caselaw 1563 Ori

                   IN THE HIGH COURT OF ORISSA AT CUTTACK
                               W.P.(C) No.35380 of 2021

            M/s. Utkal        Project    Pvt.    Ltd., ....              Petitioner
            Bhubaneswar

                                        Mr. Jagabandhu Sahoo, Senior Advocate
                                         along with Ms. Kajal Sahoo, Advocate
                                           -versus-

            Additional Commissioner, GST &
            Central    Excise,   Bhubaneswar
            Commissionerate, Bhubaneswar and
            Others                           ....                 Opposite Parties

                       Mr. Radhey Shyam Chimanka, Senior Standing Counsel
                       CORAM:
                       THE CHIEF JUSTICE
                       JUSTICE M. S. RAMAN

                                          ORDER

20.02.2023 Order No.

08. 1. The present writ petition is directed against the show-cause notice dated 11th October, 2021 issued by the Addl. Commissioner, GST & Central Excise, Bhubaneswar Commissionerate for the period 2016-

17.

2. As far as for the period upto 31st December, 2016 is concerned, it stands covered by the appellate order passed in favour of the Assessee setting aside an adjudication order upto that period pursuant to the order passed by this Court in the earlier writ petition vide W.P.(C) No.9646 of 2017.

3. In that event, the present writ petition is concerned with the impugned show-cause notice only for a period of three months from 1st January, 2017 to 31st March, 2017.

4. Inasmuch as the impugned show-cause notice seeks to invoke Sections 67, 68(1) and 70 of the Finance Act, 1994 read with Rule 7 of the Service Tax Rules, 1994. The judgment of the Calcutta High Court in Simplex Infrastructures Ltd. v. Commissioner of Service Tax, Kolkata, (2016) 93 VST 10 (KOL) relied upon which holds to the effect that there cannot be multiple show-cause notices for the same period.

5. In that view of the matter, the impugned show-cause notice to the extent it covers the period upto 31st December, 2016 is quashed. In effect, therefore, the adjudication order will now be confined to the period 1st January, 2017 to 31st March, 2017. The petitioner stated to have already filed preliminary reply to the impugned show-cause notice. The final reply confined to the above period will be filed not later than 1st May, 2023. The adjudication will then proceed and an order will be passed by the Adjudicating Authority within a period of three months thereafter. It will be open to the Petitioner, if aggrieved by such order, to seek appropriate remedy in accordance with law.

6. The writ petition is disposed of in the above terms.

(Dr. S. Muralidhar) Chief Justice

(M. S. Raman) Judge MRS/Basudev