M/S. Vikash Educational Institutions vs Central Board Of Indirect Taxes And .... ...
2025 Latest Caselaw 5826 Ori

Orissa High Court

M/S. Vikash Educational Institutions vs Central Board Of Indirect Taxes And .... ... on 27 May, 2025

Bench: K.R. Mohapatra, M.S. Sahoo

Signature Not Verified
Digitally Signed
Signed by: MADHUSMITA SAHOO
Designation: Senior Stenographer
Reason: Authentication
Location: Orissa High Court, Cuttack
Date: 27-May-2025 17:18:52

                                              IN THE HIGH COURT OF ORISSA AT CUTTACK
                                                            W.P.(C) No. 15110 OF 2025
                                            M/s. Vikash Educational Institutions,  ....      Petitioner
                                            Bargarh
                                                                       Mrs. Kananbala Roy Choudhury,
                                                                                           Advocate
                                                                      -versus-
                                            Central Board of Indirect Taxes and        ....   Opp. Parties
                                            Customs, New Delhi and others

                                                                                     Mr. R.S. Chimanka,
                                                                                 Senior Standing Counsel
                                                 CORAM:
                                                 JUSTICE K.R. MOHAPATRA
                                                 JUSTICE M.S. SAHOO
                                                                  ORDER

Order No. 27.05.2025 W.P.(C) No. 15110 OF 2025 and I.A. No.8863 of 2025

1. 1. This matter is taken up through hybrid mode.

2. Mrs. Roy Choudhury, learned counsel appears on behalf of Petitioner and submits, impugned is order dated 24th January, 2025 issued under Section 74 of Central Goods and Services Tax Act, 2017 for period commencing from July, 2017 to December, 2022. Referring to, inter alia, sub-section (10) in Section 74 she 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. She 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

// 2 //

Designation: Senior Stenographer

Location: Orissa High Court, Cuttack Date: 27-May-2025 17:18:52

multiple assessment years into single show cause notice contravenes the provisions. She seeks interference, interim at the stage.

4. Mr. Chimanka, learned 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, petitioner had obtained registration.

5. Petitioner is 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 23rd June, 2025 as prayed for by Mr. Chimanka. Petitioner may file rejoinder, to be accepted on adjourned date upon advance copy served.

7. List on 30th June, 2025. Impugned order will remain stayed till next date of hearing.

                                                                            (K.R. Mohapatra)
                                                                             Vacation Judge



                                                                              (M.S. Sahoo)
            ms                                                               Vacation Judge