Orissa High Court
M/S. Emami Paper Mills Ltd vs Additional Commissioner on 7 May, 2025
Author: Murahari Sri Raman
Bench: Murahari Sri Raman
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.11978 of 2025
M/s. Emami Paper Mills Ltd., .... Petitioners
Baleswar and another
Mr. C. R. Das, Advocate
-Versus-
Additional Commissioner, GST & .... Opposite Parties
Central Excise, Bhubaneswar and
others
Mr. T.K. Satapathy, Sr. Standing Counsel
for CT and CGST
CORAM:
HON'BLE THE CHIEF JUSTICE
AND
HON'BLE MR. JUSTICE MURAHARI SRI RAMAN
ORDER
Order No. 07.05.2025
W.P.(C) No.11978 of 2025 and I.A. No.7093 of 2025
01. 1. Challenging the Order-in-Original No.ADC/BBSR/GST-
39/2025 dated 31st January, 2025, corresponding to Demand-cum-
Show Cause notice No.GADT/CnG/ADT/GST/3757/2024-GR 2-
CGST-LTP-ADT dated 1st August, 2024 along with all
consequential proceedings, on the ground that the clubbing of
multiple assessment years/financial years for the purpose of issuing
a single show-cause notice is impermissible in law and constitutes
a violation of the provisions of the Central Goods and Services Tax
Act, 2017, the Odisha Goods and Services Tax Act, 2017, as well
Signature Not as the Central Goods and Services Tax Rules, 2017, and the
Verified
Digitally Signed Odisha Goods and Services Tax Rules, 2017, the petitioners have
Signed by:
MRUTYUNJAYA PANDA
Designation: Secretary
Location: High Court of
Orissa, Cuttack
Date: 07-May-2025
18:50:19
approached this Court by filing this writ petition craving to invoke
extraordinary jurisdiction under Article 226/227 of the
Constitution of India.
2. Learned counsel for the petitioners 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. Satpathy, 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.
4. Petitioners are relying on view taken by a learned single
Judge against consolidation of tax period. In the circumstances, the
writ petition requires hearing.
5. List this matter on 24th June, 2025 along with W.P.(C)
No.10000 of 2025 and W.P.(C) No.8858 of 2025. Counter
affidavit, if any, be filed in the meantime.
Signature Not
Verified
Digitally Signed
Signed by:
MRUTYUNJAYA PANDA
Designation: Secretary
Location: High Court of
Orissa, Cuttack
Date: 07-May-2025
18:50:19
6. As an interim measure, it is directed that no further
proceedings be taken on the basis of impugned Order-in-Original
issued by Opposite Party No.1 till the next date.
(Harish Tandon)
Chief Justice
(M.S. Raman)
Judge
M. Panda
Signature Not
Verified
Digitally Signed
Signed by:
MRUTYUNJAYA PANDA
Designation: Secretary
Location: High Court of
Orissa, Cuttack
Date: 07-May-2025
18:50:19
