M/S. Pkp Buildcon Private vs Union Of India And Others .... Opposite ...
2024 Latest Caselaw 16638 Ori

Orissa High Court

M/S. Pkp Buildcon Private vs Union Of India And Others .... Opposite ... on 13 November, 2024

Bench: Arindam Sinha, M.S. Sahoo

               IN THE HIGH COURT OF ORISSA AT CUTTACK
                               W.P.(C) No.27073 of 2024


             M/s. PKP Buildcon Private               ....            Petitioner
             Limited, Bhubaneswar

                                                      Represented By Adv. -
                                                    Ms. I. Tripathy, Advocate
                                         -versus-

             Union of India and others               ....     Opposite Parties

                                                      Represented By Adv. -
                                                     Mr. S. Mishra, Advocate
                                                     (Standing Counsel for
                                                      State revenue)
                                                      Mr. Mukesh Agarwal, Advocate
                                                    (Junior Standing Counsel
                                                    for Central revenue)


                                CORAM:
                  THE HON'BLE MR. JUSTICE ARINDAM SINHA
                                           AND
                     THE HON'BLE MR. JUSTICE M.S. SAHOO

                                       ORDER

13.11.2024

W.P.(C) no.27073 of 2024 and I.A. no.14458 of 2024 Order No.

01. 1. Ms. Tripathy, learned advocate appears on behalf of

petitioner and submits, under challenge is, inter alia,

notification dated 28th December, 2023 made by Central Board

of Indirect Taxes and Customs. She submits, similar challenge

// 2 //

has been admitted by us on order dated 1st August, 2024

passed in W.P.(C) no.17352 of 2024 (Arrdy Engineering

Innovations Private Limited v. Union of India and others).

2. She submits, she has an additional point. Though

impugned notification says it is on recommendation of the

council but no such recommendation is available for being

accessed by the public. She relies on view taken by a learned

single Judge in the Gauhati High Court on judgment dated

19th September, 2024 in a batch of writ petitions, lead case

being W.P.(C) 3585 of 2024 (M/s. Barkataki Print and

Media Services v. Union of India and others).

3. Mr. Mishra, learned advocate, Standing Counsel appears

on behalf of State revenue and Mr. Agarwal, learned advocate,

Junior Standing Counsel, for Central revenue.

4. Revenue is on notice of petitioner's contention. They

will take a call on disclosure to be made. If disclosure is made,

it will be accepted on adjourned date upon advance copy

served.

5. Mr. Mishra submits, the writ petition be listed after three

weeks. Ms. Tripathy, prays for interim protection against

recovery pursuant to belated assessment order passed.

// 3 //

6. List on 4th December, 2024. Assessment order dated 30th

August, 2024 will remain stayed till next date of hearing.

(Arindam Sinha) Judge

(M.S. Sahoo) Judge

jyostna/puspa