M/S. Mahaveer Transport vs Assistant Commissioner
2025 Latest Caselaw 1150 Ori

Orissa High Court

M/S. Mahaveer Transport vs Assistant Commissioner on 11 July, 2025

Author: Murahari Sri Raman

Bench: Murahari Sri Raman

                 IN THE HIGH COURT OF ORISSA AT CUTTACK
                               W.P.(C) No.18210 of 2025

            M/s. Mahaveer Transport, Khordha            ....              Petitioner
                                                           Represented by Adv.-
                                                       Ms. Kajal Sahoo, Advocate
                                           -Versus-

            Assistant Commissioner, GST &               ....        Opposite Party
            Central Excise, Bhubaneswar-II
            Division, Odisha
                                                            Represented by Adv.-
                                                       Mr. Tushar Kanti Satapathy,
                                                          Senior Standing Counsel
                                 CORAM:
                       HON'BLE THE CHIEF JUSTICE
                                   AND
                 HON'BLE MR. JUSTICE MURAHARI SRI RAMAN

                                           ORDER

Order No. 11.07.2025

01. W.P.(C) No.18210 of 2025 and I.A. No.10967 of 2025

1. Ms. Sahoo, learned advocate appears on behalf of petitioner and submits, assuming though not admitting that there could be allegation of suppression by her client, the determination of amount of service tax due was not made anywhere near within one year from date of the notice. She submits, the facts are glaring for her to demonstrate that impossibility to determine within the time cannot be the case of revenue. She relies on use of word 'shall' in subsection (4B) under section 73 in Finance Act, 1994 to make her point.

2. She relies on judgment dated 4th April, 2024 of a Division Bench in the High Court of Patna (Civil Writ Jurisdiction Case no.18398 of 2023) M/s. Kanak Automobiles Pvt. Ltd. v. Union of

India and others (tiol print). We reproduce below paragraph-10 from the judgment.

"10. Here, we agree that it is not an absolute mandate that the proceedings should be completed within one year from the notice; but it requires the statutory authority to take all possible steps, so to do and conclude the proceedings within an year. No steps were taken in the entire one year period, which results in the frustration of the goal of expediency as required statutorily. We hence find that the proceedings cannot be continued."

3. Mr. Satapathy, learned Senior Standing Counsel for the Revenue produces the copy of the order of the Apex Court dated 02.05.2025 passed in SLP (C) No.5392 of 2025 and submits that in view of the observation of the Apex Court at paragraph-9 of the said order, the hearing of this case may be deferred.

4. Let the matter be tagged with W.P.(C) No.18713 of 2024 and be listed on the same day when the said writ petition is directed to be listed. Till then, no coercive action shall be taken against the petitioner.

Urgent certified copy of this order be granted as per rules.

(Harish Tandon) Chief Justice

(M.S. Raman) Judge

S.K. Behera Signature Not Verified Digitally Signed Signed by: SISIRA KUMAR BEHERA

Reason: Authentication Location: High Court of Orissa, Cuttack Date: 14-Jul-2025 12:18:02