Smt. Bishnupriya Pati vs Commissioner
2025 Latest Caselaw 8524 Ori

Orissa High Court

Smt. Bishnupriya Pati vs Commissioner on 20 September, 2025

Author: Murahari Sri Raman

Bench: Murahari Sri Raman

                   IN THE HIGH COURT OF ORISSA AT CUTTACK
                                  W.P.(C) No.22165 of 2025

                 Smt. Bishnupriya Pati                   ....              Petitioner
                                                   Mr. Asit Kumar Dash, Advocate
                                             -Versus-
                 Commissioner, GST & Central            ....      Opposite Parties
                 Excise, Rourkela and others
                                 Mr. S.K. Roy Choudhury, Senior Standing Counsel

                                    CORAM:
                          HON' BLE THE CHIEF JUSTICE
                                      AND
                    HON'BLE MR. JUSTICE MURAHARI SRI RAMAN

                                            ORDER

Order No. 20.09.2025

01. W.P.(C) No.22165 of 2025 and I.A. No.13320 of 2025

1. Mr. S.K. Roy Choudhury, learned Senior Standing Counsel, GST, Central Excise & Customs enters appearance on behalf of opposite parties and files his appearance memo in court today, which is taken on record.

2. Mr. Asit Kumar Dash, learned counsel appears on behalf of petitioner and submits, assuming though not admitting that there could be allegation of suppression by his client, the determination of amount of service tax due was not made anywhere near within one year from date of the notice. He submits, the facts are glaring for him to demonstrate that impossibility to determine within the time cannot be the case of revenue. He relies on use of word 'shall' in sub-Section (4B) under Section 73 in Finance Act, 1994 to make his point.

3. Learned counsel for the petitioner 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) in 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."

4. Mr. S.K. Roy Choudhury, learned Senior Standing Counsel for the Revenue with reference to the order of the Apex Court dated 2nd May, 2025 passed in SLP (C) No.5392 of 2025 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.

5. List this matter along with W.P.(C) No.18713 of 2024 on the date fixed. 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

Signed by: SISIRA KUMAR BEHERA Designation: Junior Stenographer

Location: High Court of Orissa, Cuttack Date: 23-Sep-2025 18:59:35