M/S. Ashok Kumar Dash vs Union Of India And Others .... Opposite ...
2025 Latest Caselaw 2433 Ori

Orissa High Court

M/S. Ashok Kumar Dash vs Union Of India And Others .... Opposite ... on 5 August, 2025

Author: Murahari Sri Raman

Bench: Murahari Sri Raman

                    IN THE HIGH COURT OF ORISSA AT CUTTACK
                                W.P.(C) No.18186 of 2025
                 M/s. Ashok Kumar Dash               ....                    Petitioner
                                                              Represented by Adv.-
                                                           Mr. A.K. Dash, Advocate
                                             -Versus-
                 Union of India and others                ....     Opposite Parties
                                                             Represented by Adv.-
                                      Mr. R.S. Chimanka, Senior Standing Counsel
                             Mr. Avinash kedia, Junior Standing Counsel (for OP-6)

                                    CORAM:
                          HON' BLE THE CHIEF JUSTICE
                                      AND
                    HON'BLE MR. JUSTICE MURAHARI SRI RAMAN

                                              ORDER

Order No. 05.08.2025

01. W.P.(C) No.18186 of 2025 and I.A. No.10701 of 2025

1. Mr. A.K. Dash, learned advocate appears on behalf of petitioner and submits, impugned is show cause notice dated 20th April, 2022 (DRC-1 dated 5th August, 2024) as well as adjudication order dated 11th November, 2024 (DRC-7 dated 12th November, 2024) issued under Section 74 of Odisha Goods and Services Tax Act, 2017 for period commencing from July, 2017 to March, 2021. 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.

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. Chimanka, learned advocate, Senior 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 22nd August, 2025 as prayed for by Mr. Chimanka. Petitioner may file rejoinder, to be accepted on adjourned date upon advance copy served.

6. List this matter on 2nd September, 2025. Impugned order will remain stayed till next date of hearing.

(Harish Tandon) Chief Justice

(M.S. Raman) Judge

S.K. Behera

Signed by: SISIRA KUMAR BEHERA Designation: Junior Stenographer Reason: Authentication

Date: 06-Aug-2025 17:49:17