2025(06)LCX0485

Orissa High Court

Bajwa Infrastructure Private Limited

Versus

The Chief Commissioner CT & GST

W.P.(C) No. 15466 of 2025 decided on 18-06-2025

IN THE HIGH COURT OF ORISSA AT C

IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) No.15466 of 2025

M/s. Bajwa Infrastructure Pvt. Ltd.                 …. Petitioner
                            Mrs. K. Roy Choudhury, Advocate with
                                Mr. G.K. Roy Choudhury, Advocate

-versus-

The Chief Commissioner CT & GST,  ….         Opposite Parties
Cuttack & Others
                                                                Mr. R.S. Chimanka,
                                                                Sr. Standing Counsel

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

ORDER
18.06.2025

W.P.(C) No.15466 of 2025 & I.A. No.8865 of 2025

1. Mrs. Roy Choudhury, learned advocate appears on behalf of petitioner and submits, impugned is show cause notice dated 3 rd January, 2025 issued under Section 74 of Central Goods and Services Tax Act, 2017 for Financial Years 2018-2019, 2019-2020, 2020-2021, 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 (TRes) 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. Chimanka, learned advocate, Sr. 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 July, 2025 as prayed for by Mr. Chimanka. Petitioner may file rejoinder within one week thereafter.

6. List this matter on 5th August, 2025. Impugned order will remain stayed till next date of hearing.

(Harish Tandon)
Chief Justice     

(M.S. Raman)
Judge