M/S.The Dhamara Port vs Additional Commissioner Of Gst
2025 Latest Caselaw 3513 Ori

Orissa High Court

M/S.The Dhamara Port vs Additional Commissioner Of Gst on 14 August, 2025

Author: Murahari Sri Raman

Bench: Murahari Sri Raman

                 IN THE HIGH COURT OF ORISSA AT CUTTACK
                            W.P. (C) No.12231 of 2025

            M/s.THE DHAMARA PORT
            COMPANY LTD., Jaydev Vihar,
            Bhubaneswar represented through
            its Managing Director, Devendra
            Shivlal Thakar                  ....                  Petitioner

                              Mr.Pranaya Kishore Harichandan, Advocate

                                     -versus-
            Additional Commissioner of GST
            and CE, Bhubaneswar               ....         Opposite Parties
            Commissionerate, Bhubaneswar
            and others
                       Mr.Choudhury Satyajit Misra, Sr. Standing Counsel,
                                         GST Central Excise & Customs

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

                                         ORDER

14.08.2025 Order No.

01. W.P. (C) No.12231 of 2025 and I.A.No.7048 of 2025

1. Mr.Choudhury Satyajit Misra, learned Senior Standing Counsel has entered appearance on behalf of the opposite parties by filing an appearance memo in Court today. The same is kept on record.

2. Mr.P.K.Harichandan, learned Advocate appears on behalf of the petitioner and submits, impugned is show cause notice dated 01.08.2024 issued under Section 74 of Central Goods and Services Tax Act, 2017 for Financial Years July, 2017

to March, 2023. 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.

3. 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.

4. Mr.Choudhury Satyajit Misra, learned Senior Standing Counsel, GST Central Excise and Customs 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.

5. Petitioner is relying on view taken by a learned Single Judge against consolidation of tax period. In the circumstances, the writ petition requires hearing.

6. Counter be filed by the next date.

7. List this matter on the date fixed along with W.P. (C) No.15137 of 2025.

                                                                    (Harish Tandon)
                                                                      Chief Justice



                                                                      (M.S. Raman)
Signed by: BICHITRANANDA SAHOO
Designation: Secretary                                                   Judge
Reason: Authentication

Location: Orissa High Court, Cuttack Date: 18-Aug-2025 19:22:46 Bichi