M/S. Debasis Pattanaik vs Union Of India And Others .... Opp. ...
2025 Latest Caselaw 2186 Ori

Orissa High Court

M/S. Debasis Pattanaik vs Union Of India And Others .... Opp. ... on 7 January, 2025

Bench: Arindam Sinha, M.S. Sahoo

                 IN THE HIGH COURT OF ORISSA AT CUTTACK
                                W.P.(C) No.30547 of 2024


                   M/s. Debasis Pattanaik                   ....             Petitioner

                                                              Represented By Adv. -
                                                          Mrs. Kajal Sahoo, Advocate
                                               -versus-

                   Union of India and others                ....           Opp. Parties
                                                            Represented By Adv.
                                 Mr. S. Mishra, Standing Counsel for State revenue

                         Mr. A. Kedia, Junior Standing Counsel for Central revenue



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

                                        ORDER

07.01.2025

W.P.(C) no.30547 of 2024 and I.A. no.16269 of 2024 Order No.

01. 1. Mrs. Sahoo, 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

// 2 //

(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) no.3585 of 2024 (M/s. Barkataki

Print and Media Services v. Union of India and others).

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. Mrs. Sahoo prays for interim protection against recovery

pursuant to belated assessment order passed.

// 3 //

6. List on 28th January, 2025. Assessment order dated 30th April,

2024 will remain stayed till next date of hearing.

(Arindam Sinha) Judge

(M.S. Sahoo) Judge

Jyostna/Radha