M/S. Re Sustainability Limited vs The Assistant Commissioner Of .... ...
2025 Latest Caselaw 2792 Ori

Orissa High Court

M/S. Re Sustainability Limited vs The Assistant Commissioner Of .... ... on 20 January, 2025

Bench: Arindam Sinha, M.S. Sahoo

                 IN THE HIGH COURT OF ORISSA AT CUTTACK
                               W.P.(C) No.30219 of 2024

            M/s. Re Sustainability Limited,       ....             Petitioner
            Bhubaneswar

                                                    Represented By Adv. -

                                      Mr. P. Ramakrishna Patro, Advocate
                                             Mr. Venkat Prasad, Advocate
                                       -versus-

            The Assistant Commissioner of         ....       Opposite Parties
            State Tax, Bhubaneswar III and
            others
                                                       Represented By Adv. -

                                                 Mr. Sunil Mishra, Advocate
                                         (Standing Counsel for O.Ps.1 and 7)
                                              Mr. Subha Bikash Panda, AGA
                                                    (for opposite party no.2)
                                        Mr. Tusharkanti Satapathy, Advocate
                                                     (Sr. Standing Counsel)
                                              Mr. Avinash Kedia, Advocate
                                                     (Jr. Standing Counsel)
                                                           for O.Ps.4 and 6)

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

20.01.2025 W.P.(C) no.30219 of 2024 and I.A. no.15697 of 2024 Order No.

01. 1. Mr. Prasad, 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. 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. Mishra, learned advocate, Standing Counsel appears on

behalf of State revenue and Mr. Satapathy, learned advocate, Senior

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. Satapathy submits, the writ petition be listed after three

weeks. Mr. Prasad, prays for interim protection against recovery

pursuant to belated assessment order passed.

6. List on 10th February, 2025. Assessment order dated 16th

August, 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: 20-Jan-2025 20:12:59