Sulochana Pattanayak vs Principal Commissioner
2025 Latest Caselaw 2755 Ori

Orissa High Court

Sulochana Pattanayak vs Principal Commissioner on 20 January, 2025

Bench: Arindam Sinha, M.S. Sahoo

                 IN THE HIGH COURT OF ORISSA AT CUTTACK
                               W.P.(C) No.23660 of 2024
            Sulochana Pattanayak                  ....            Petitioner

                                                   Represented By Adv. -
                                              Mr. A.N. Mohanty, Advocate
                                       -versus-

            Principal Commissioner, CGST          ....      Opposite Parties
            and Central Excise
            Commissionerate and another
                                                   Represented By Adv. -
                                       Mr. A. Kedia, Jr. Standing Counsel
                                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. W.P.(C) no.23660 of 2024 and I.A. no.11763 of 2024

1. Mr. Mohanty, learned advocate appears on behalf of petitioner

and submits, under challenge is, inter alia, notification dated 28th

December, 2023 made by Central Board of Indirect Taxes and

Customs. He 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 //

2. He submits, he 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. He

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).

3. 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. Mohanty prays for interim protection against recovery

pursuant to belated assessment order passed.

6. List on 10th February, 2025 Assessment order dated 29th

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

(Arindam Sinha)

Location: HIGH COURT OF ORISSA Date: 21-Jan-2025 10:32:45 (M.S. Sahoo) Judge Jyoti