M/S. Mideast Integrated Steels vs Union Of India And Others .... Opposite ...
2025 Latest Caselaw 5309 Ori

Orissa High Court

M/S. Mideast Integrated Steels vs Union Of India And Others .... Opposite ... on 24 March, 2025

Bench: Arindam Sinha, M.S. Sahoo

                 IN THE HIGH COURT OF ORISSA AT CUTTACK
                                 WP(C) No.3017 of 2025
                 M/s. Mideast Integrated Steels           ....           Petitioner
                 Ltd., Jajpur

                                                  Represented by Advocate(s) -
                                                        Mr. R.P. Kar, Sr. Advocate
                                                         Mr. A.K. Dash, Advocate
                                             -Versus-
                 Union of India and others                ....     Opposite Parties

                                                  Represented by Advocate(s) -
                                                            Mr. S. Das, Advocate
                                                         (Addl. Standing Counsel)
                                                          Mr. A. Kedia, Advocate
                                                           (Jr. Standing Counsel)

                                        CORAM:

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

                                          ORDER

24.03.2025

WP(C) no.3017 of 2025 and I.A. no.1484 of 2025 Order No.

01. 1. Mr. Kar, learned senior 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. Das, learned advocate, Addl. Standing Counsel appears on

behalf of State revenue and Mr. Kedia, learned advocate, Junior

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. Das submits, the writ petition be listed after three weeks.

Mr. Kar, prays for interim protection against recovery pursuant to

belated assessment order passed.

6. List on 25th April, 2025. Assessment order dated 23rd 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: 24-Mar-2025 20:02:22