M/S. Santosh Enterprises vs Central Board Of Indirect Taxes .... ...
2025 Latest Caselaw 4095 Ori

Orissa High Court

M/S. Santosh Enterprises vs Central Board Of Indirect Taxes .... ... on 17 February, 2025

Bench: Arindam Sinha, M.S. Sahoo

                 IN THE HIGH COURT OF ORISSA AT CUTTACK
                               W.P.(C) No.4785 of 2025


                   M/s. Santosh Enterprises, Cuttack    ....           Petitioner

                                                          Represented By Adv. -
                                                  Mrs. Kananbala Roy Choudhury,
                                                                       Advocate

                                            -versus-

                   Central Board of Indirect Taxes      ....         Opp. Parties
                   and Customs, New Delhi and
                   others
                                                          Represented By Adv.
                                       Mr. R.S. Chimanka, Sr. Standing Counsel


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

                                      ORDER

17.02.2025

W.P.(C) no.4785 of 2025 and I.A. no.2664 of 2025 Order No.

01. 1. Mrs. Roychoudhury, learned advocate appears on behalf of

petitioner and submits, impugned is order dated 15th December, 2023

issued under section 73 of Central Goods and Services Tax Act, 2017

for period commencing from July, 2017 to March, 2022. Referring to,

inter alia, sub-section (10) in section 73 she submits, there is

// 2 //

prescribed period for issuance of order as within three years, inter alia,

from due date of furnishing of annual return for a particular financial

year.

2. She 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. She 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.

// 3 //

5. Counter be filed by 3rd March, 2025 as prayed for by Mr.

Chimanka. Petitioner may file rejoinder, to be accepted on adjourned

date upon advance copy served.

6. List on 18th March, 2025. Impugned order will remain stayed

till next date of hearing.

(Arindam Sinha) Acting Chief Justice

(M.S. Sahoo) Judge Gs/Radha