Orissa High Court
M/S. Hari Om vs Commissioner on 14 August, 2025
Author: Murahari Sri Raman
Bench: Murahari Sri Raman
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.10576 of 2025
M/s. Hari Om. .... Petitioner
Mr. Rudra Prasad Kar, Senior Advocate
being assisted by Mr. Asit Kumar Dash, Advocate
-versus-
Commissioner, GST & Central .... Opposite Parties
Excise, Rourkela & others
Mr. Radheyshyam Chimanka, Sr. Standing Counsel,
GST, Central Excise & Customs
CORAM:
THE HON'BLE THE CHIEF JUSTICE
AND
THE HON'BLE MR. JUSTICE MURAHARI SRI RAMAN
ORDER
Order No. 14.08.2025
01. W.P.(C) No.10576 of 2025 / I.A. No.6150 of 2025
1. Mr. R.S. Chimanka, learned Senior Standing Counsel, GST,
Central Excise & Customs enters appearance on behalf of opposite
parties and files his appearance memo in Court today, which is taken on
record.
2. Mr. R.P. Kar, learned Senior Advocate appears on behalf of
petitioner and submits, assuming though not admitting that there could
be allegation of suppression by his client, the determination of amount
of service tax due was not made anywhere near within one year from
date of the notice. He submits, the facts are glaring for him to
demonstrate that impossibility to determine within the time cannot be
the case of revenue. He relies on use of word „shall‟ in sub-section (4B)
of Section 73 of the Finance Act, 1994 to make his point.
3. He relies on judgment dated 4th April, 2024 of a Division
Bench in the High Court of Patna (Civil Writ Jurisdiction Case
no.18398 of 2023) M/s. Kanak Automobiles Pvt. Ltd. v. Union of India
and others (tiol print). We reproduce below paragraph-10 from the
judgment;
"10. Here, we agree that it is not an absolute mandate that the
proceedings should be completed within one year from the
notice; but it requires the statutory authority to take all
possible steps, so to do and conclude the proceedings within an
year. No steps were taken in the entire one year period, which
results in the frustration of the goal of expediency as required
statutorily. We hence find that the proceedings cannot be
continued."
4. Mr. R.S. Chimanka, learned Senior Standing Counsel for the
Revenue produces the copy of the order of the Apex Court dated
02.05.2025 passed in SLP (C) No.5392 of 2025 and submits that in
view of the observation of the Apex Court at paragraph-9 of the said
order, the hearing of this case may be deferred.
5. Let the matter be tagged with W.P.(C) No.18713 of 2024 and
be listed on the same day when the said writ petition is directed to be
listed. Till then, no coercive action shall be taken against the petitioner.
Urgent certified copy of this order be granted as per rules.
(Harish Tandon)
Chief Justice
(M.S. Raman)
Judge
Aswini
Signature Not
Verified
Digitally Signed
Signed by: ASWINI KUMAR SETHY
Designation: Personal Assistant
(Secretary-in-Charge)
Reason: Authentication
Location: ORISSA HIGH COURT,
CUTTACK
Date: 18-Aug-2025 20:06:59
