G. Ashok Kumar vs Chairperson Of Cbec
2025 Latest Caselaw 3185 Ori

Orissa High Court

G. Ashok Kumar vs Chairperson Of Cbec on 31 January, 2025

Bench: Arindam Sinha, M.S. Sahoo

               IN THE HIGH COURT OF ORISSA AT CUTTACK
                              W.P.(C) No.2915 of 2025

         G. Ashok Kumar                           ....             Petitioner

                                                  Represented By Adv. -
                                                 Mr. J.R. Behera, Advocate

                                      -versus-

         Chairperson of CBEC, New Delhi           ....      Opposite Parties
         and others
                                                   Represented By Adv. -
                                  Mr. T.K. Satapathy, Sr. Standing Counsel


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

31.01.2025 W.P.(C) no.2915 of 2025 and I.A. no.1607 of 2025 Order No.

01. 1. Mr. Behera, learned advocate appears on behalf of petitioner

and submits, impugned is show cause notice dated 2nd August, 2023

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.

// 2 //

Furthermore, his client being an unregistered dealer, provision in

section 74 does not apply to it.

2. He 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. Satapathy, 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 13th February, 2025 as prayed for by Mr.

Satapathy. Petitioner may file rejoinder, to be accepted on adjourned

date upon advance copy served.

// 3 //

6. List on 21st February, 2025. Impugned notice will remain

stayed till next date of hearing.

(Arindam Sinha) Acting Chief Justice

(M.S. Sahoo) Judge Jyoti

Location: HIGH COURT OF ORISSA