M/S. Ud Solutions Pvt. Ltd vs Union Of India And Others .... Opposite ...
2024 Latest Caselaw 16665 Ori

Orissa High Court

M/S. Ud Solutions Pvt. Ltd vs Union Of India And Others .... Opposite ... on 14 November, 2024

Bench: Arindam Sinha, M.S. Sahoo

                   IN THE HIGH COURT OF ORISSA AT CUTTACK
                                 W.P.(C) No.28171 of 2024


              M/s. UD Solutions Pvt. Ltd., West       ....             Petitioner
              Bengal

                                                        Represented By Adv. -
                                                     Mr. Jatin Harjai, Advocate
                                                     Ms. Bini Mishra, Advocate
                                          -versus-

              Union of India and others               ....      Opposite Parties

                                                       Represented By Adv. -
                                                      Mr. Sunil Mishra, Advocate
                                                      (Standing Counsel for
                                                       State revenue)
                                                     Mr. Avinash Kedia, Advocate
                                                     (Junior Standing Counsel
                                                     for Central revenue)
                                                      Mr. S. Das, ASC


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

                                         ORDER

14.11.2024

W.P.(C) no.28171 of 2024 and I.A. no.14608 of 2024 Order No.

01. 1. Mr. Harjai, learned advocate appears on behalf of petitioner

and submits, under challenge is, inter alia, notification dated 28 th

December, 2023 made by Central Board of Indirect Taxes and

// 2 //

Customs. He submits, similar challenge 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. He submits, he 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. He

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). He also

points out there was issued circular dated 13th May, 2024 being

admission by revenue that no recommendation had been made by the

council.

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

behalf of State revenue and Mr. Kedia, 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.

// 3 //

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

weeks. Mr. Harjai, prays for interim protection against recovery

pursuant to belated assessment order passed.

6. List on 4th December, 2024. Assessment order dated 24th July,

2024 will remain stayed till next date of hearing.

(Arindam Sinha) Judge

(M.S. Sahoo) Judge

Sks