M/S. Tridev Tyres vs Central Board Of Indirect Taxes & .... ...
2025 Latest Caselaw 5507 Ori

Orissa High Court

M/S. Tridev Tyres vs Central Board Of Indirect Taxes & .... ... on 28 March, 2025

Author: S.K. Sahoo

Bench: S.K. Sahoo

              IN THE HIGH COURT OF ORISSA AT CUTTACK
                                W.P.(C) No.8858 of 2025

            M/s. Tridev Tyres, Cuttack                  ....             Petitioner
                                                        Represented by Adv.-
                                          Mr. Chitrasen Parida, Advocate with
                                                      Mr. D. Hazra, Advocate
                                        -Versus-
            Central Board of Indirect Taxes &       ....       Opposite Parties
            Customs, New Delhi and others
                                                        Represented by Adv.-
                                        Mr. A. Kedia, Junior Standing Counsel

                                CORAM:
                      THE HON'BLE THE CHIEF JUSTICE
                                  AND
                    THE HON'BLE MR. JUSTICE S.K. SAHOO

                                           ORDER

Order No. 28.03.2025 W.P.(C) No.8858 of 2025 and I.A. No.4986 of 2025

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

petitioner and submits, impugned is show cause notice dated 29th

July, 2024 issued under Section 74 of Central Goods and Services

Tax Act, 2017 for Financial Years 2017-2018, 2019-2020, 2021-

2022 and 2022-2023. 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. 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. Kedia, learned advocate, Jr. 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 25th April, 2025 as prayed for by Mr.

Kedia. Petitioner may file rejoinder within one week thereafter.

6. List this matter on 5th May, 2025. Impugned order will

remain stayed till next date of hearing.

( Harish Tandon ) Chief Justice

( S.K. Sahoo ) Judge

M. Panda/A. Nanda

Designation: Junior Stenographer

Location: High Court of Orissa Date: 28-Mar-2025 15:09:56