Orissa High Court
M/S. Jaleswar Motors vs The Union Of India And Others .... ... on 29 April, 2025
Author: Murahari Sri Raman
Bench: Murahari Sri Raman
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.4554 of 2025
M/s. Jaleswar Motors, Bhubaneswar .... Petitioner
M/s. Pranay Sahoo, Advocate and Associates
-versus-
The Union of India and others .... Opposite Parties
Ms. Sephalee Das, C.G.C. (for Opposite Party No.1)
Mr. Sunil Mishra, Senior Standing Counsel
for CT & GST Origanisation
Mr. Avinash Kedia, Junior Standing Counsel
for CT and CGST
CORAM:
THE HON'BLE THE CHIEF JUSTICE
AND
THE HON'BLE MR. JUSTICE MURAHARI SRI RAMAN
ORDER
Order No. 29.04.2025
W.P.(C) No.4554 of 2025 and I.A. No.745 of 2025
01. This matter is taken up through Hybrid mode.
2. A leave is granted to the Petitioner to amend the description of
the Opposite Party No.6 in the cause title.
3. Challenging the issuance of show-cause notice No. SCN
67/2024-25, corresponding to File
No.DGGI/INT/INTL/1305/2022/3664 and Inspection Report
No.BbZU/11/2023-24 dated 31.07.2024, along with all consequential
proceedings, on the ground that the clubbing of multiple assessment
years/financial years for the purpose of issuing a single show-cause
notice is impermissible in law and constitutes a violation of the
provisions of the Central Goods and Services Tax Act, 2017, the
Odisha Goods and Services Tax Act, 2017, as well as the Central
Goods and Services Tax Rules, 2017, and the Odisha Goods and
Services Tax Rules, 2017, the petitioner has approached this Court by
filing this writ petition craving to invoke extraordinary jurisdiction
under Article 226/227 of the Constitution of India.
4. Learned counsel for the petitioner 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.
5. Mr. Kedia, learned advocate, Junior 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.
6. Petitioner is relying on view taken by a learned single Judge
against consolidation of tax period. In the circumstances, the writ
petition requires hearing.
7. List this matter on 5th May, 2025 along with W.P.(C) No.10000
of 2025 and W.P.(C) No.8858 of 2025. Counter affidavit, if any, be
filed in the meantime.
8. As an interim measure, it is directed that no further proceedings
be taken on the basis of impugned show cause notice issued by
Opposite Party No.2 till the next date.
(Harish Tandon)
Chief Justice
(M.S. Raman)
Judge
Suchitra
Designation: JUNIOR STENOGRAPHER
Reason: Authentication
Location: HIGH COURT OF ORISSA, CUTTACK
Date: 30-Apr-2025 17:19:20
