M/S. Seema Enterprises And Another vs The Union Of India And Others .... ...
2025 Latest Caselaw 1014 Ori

Orissa High Court

M/S. Seema Enterprises And Another vs The Union Of India And Others .... ... on 8 July, 2025

Author: Murahari Sri Raman

Bench: Murahari Sri Raman

                 IN THE HIGH COURT OF ORISSA AT CUTTACK
                               W.P.(C) No.15137 of 2025

            M/s. Seema Enterprises and another        ....             Petitioners
                                                         Represented by Adv.-
                                    Mr. Pranaya Sahoo, Advocate and Associates
                                          -Versus-

            The Union of India and others             ....       Opposite Parties
                                                         Represented by Adv.-
                                       Mr. T.K. Satapathy, Sr. Standing Counsel

                                 CORAM:
                       HON'BLE THE CHIEF JUSTICE
                                   AND
                 HON'BLE MR. JUSTICE MURAHARI SRI RAMAN

                                          ORDER

Order No. 08.07.2025

01. W.P.(C) No.15137 of 2025 and I.A. No.8100 of 2025

2. Mr. Pranaya Sahoo, learned advocate appears on behalf of petitioners and submits, impugned is show cause notice dated 28th April, 2023 issued under Section 74 of Central Goods and Services Tax Act, 2017 for Financial Years 2017-2018 (July 2017- March 2018), 2018-2019, 2019-2020, 2020-2021 & 2021-2022. 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.

3. 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.

4. 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, petitioners had obtained registration.

5. Petitioners are relying on view taken by a learned single Judge against consolidation of tax period. In the circumstances, the writ petition requires hearing.

6. Counter be filed by the next date.

7. List this matter on 5th August, 2025 along with W.P.(C) No.4554 of 2025. Impugned order will remain stayed till next date of hearing.

(Harish Tandon) Chief Justice

(M.S. Raman) Judge

S.K. Behera Jr. Steno

Signed by: SISIRA KUMAR BEHERA Designation: Junior Stenographer

Location: High Court of Orissa, Cuttack Date: 10-Jul-2025 10:25:54