M/S. Patil Construction And vs Union Of India And Others .... Opposite ...
2025 Latest Caselaw 3601 Ori

Orissa High Court

M/S. Patil Construction And vs Union Of India And Others .... Opposite ... on 4 February, 2025

Bench: Arindam Sinha, M.S. Sahoo

                 IN THE HIGH COURT OF ORISSA AT CUTTACK
                                W.P.(C) No.1888 of 2025
            M/s. Patil Construction and           ....             Petitioner
            Infrastructure Limited, Rayagada

                                                     Represented By Adv. -

                                           Miss Itishree Tripathy, Advocate
                                        -versus-

            Union of India and others             ....       Opposite Parties
                                                       Represented By Adv. -

                                                    Mr. S. Mishra, Advocate
                                         (Standing Counsel for State revenue)

                                                      Mr. A. Kedia, Advocate
                                    (Jr. Standing Counsel for Central revenue)

                                 CORAM:
                    THE HON'BLE MR. JUSTICE ARINDAM SINHA,
                                 ACTING CHIEF JUSTICE
                                          AND
                     THE HON'BLE MR. JUSTICE M.S. SAHOO
                                         ORDER

20.01.2025

Order No.

01. 1. Miss Tripathy, 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

Customs. She 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. She submits, she 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. She

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). She has a

still further ground. Drawing attention to impugned order dated 31 st

August, 2024 she points out, tax period April, 2019 to June, 2019. The

demand made is on allegation of wrongly availing input tax credit

(ITC). She draws attention to order dated 8th December, 2022 at

annexure-6 to submit, the period was part of subject matter of said

order earlier made and dealt with also on the allegation of wrongly

availing ITC. Against said order her client has preferred statutory

appeal.

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.

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

weeks. Miss Tripathy, prays for interim protection against recovery

pursuant to belated assessment order passed.

6. List on 10th February, 2025. Assessment order dated 31st

August, 2024 will remain stayed till next date of hearing

(Arindam Sinha) Acting Chief Justice

(M.S. Sahoo) Judge

Sks