M/S. Ray And Ray Construction vs The Chairman
2025 Latest Caselaw 3178 Ori

Orissa High Court

M/S. Ray And Ray Construction vs The Chairman on 31 January, 2025

Bench: Arindam Sinha, M.S. Sahoo

               IN THE HIGH COURT OF ORISSA AT CUTTACK
                              W.P.(C) No.2323 of 2025

         M/s. Ray and Ray Construction,          ....              Petitioner
         Rourkela

                                              Represented By Adv. -
                                     Mrs. K. Raychoudhury, Advocate

                                      -versus-

         The Chairman, Central Board of          ....      Opposite Parties
         Indirect Taxes and Customs, New
         Delhi and others
                                                  Represented By Adv. -
                                 Mr. C.S. Mishra, Sr. Standing Counsel




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

31.01.2025 W.P.(C) no.2323 of 2025 and I.A. no.1262 of 2025 Order No.

01. 1. Mr. Harichandan, learned advocate appears on behalf of

petitioner and submits, impugned is show cause notice dated 22nd

November, 2022 and order dated 1st October, 2024 issued under

section 74 of Odisha Goods and Services Tax Act, 2017 for period

commencing from July, 2017 to March, 2022. Referring to, inter alia,

sub-section (10) in section 74 he submits, there is prescribed period for

issuance of notice as within five years, inter alia, from due date of

furnishing of annual return for a particular financial year. Furthermore,

provision in section 74 does not apply to it.

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. He seeks

interference, interim at the stage.

3. Mr. Mishra, 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.

5. Counter be filed by 17th February, 2025 as prayed for by Mr.

Mishra. Petitioner may file rejoinder, to be accepted on adjourned date

upon advance copy served.

6. List on 4th March, 2025. Impugned order will remain stayed till

next date of hearing.

(Arindam Sinha) (Acting Chief Justice)

(M.S. Sahoo) Judge

Prasant/A.Mishra

Signed by: PRASANT KUMAR SAHOO Designation: PERSONAL ASSISTANT Reason: Authentication Location: Orissa High Court Date: 31-Jan-2025 19:10:32