M/S. Jay Jagannath Castings Pvt vs Commissioner(Appeals)
2025 Latest Caselaw 4454 Ori

Orissa High Court

M/S. Jay Jagannath Castings Pvt vs Commissioner(Appeals) on 25 February, 2025

Bench: Arindam Sinha, M.S. Sahoo

          IN THE HIGH COURT OF ORISSA AT CUTTACK
                           W.P.(C) No.5249 of 2025
        M/s. Jay Jagannath Castings Pvt.       ....            Petitioner
        Ltd., Sundargarh

                                                 Represented By Adv. -

                                              Ms. Kajal Sahoo, Advocate

                                   -versus-

        Commissioner(Appeals), GST, CX ....              Opposite Parties
        and Customs, Bhubaneswar and
        others
                                                    Represented By Adv. -
                                                 Mr. T.K. Satapathy, Sr. SC


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

25.02.2025

W.P.(C) no.5249 of 2025 and I.A. no.2752 of 2025 Order No.

00. 1. Ms. Sahoo, learned advocate appears on behalf of

petitioner and submits, assuming though not admitting that there

could be allegation of suppression by her client, the

determination of amount of service tax due was not made

anywhere near within one year from date of the notice. She

submits, the facts are glaring for her to demonstrate that

impossibility to determine within the time cannot be case of

revenue. She relies on use of word 'shall' in sub-section (II) (b)

under section 11A in Central Excise Act, 1944 to make her point

2. She 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."

3. Mr. Satapathy, learned advocate, Senior Standing Counsel

appears on behalf of revenue. We require revenue to issue

instruction for being heard on adjourned date. Mr. Satapathy

prays for two weeks.

4. List on 20th March, 2025. Impugned order dated 16th

December, 2024 will remain stayed till next date of hearing.

(Arindam Sinha) Acting Chief Justice

(M.S. Sahoo) Judge

Prasant

Signed by: PRASANT KUMAR SAHOO Designation: PERSONAL ASSISTANT Reason: Authentication Location: Orissa High Court Date: 25-Feb-2025 17:57:29