M/S. P M Contractors PVT LTD.,Bhubaneswar vs. Union Of INDIA - Orissa High Court, 21 March 2025

Cause title — parties, addresses and appearances

Page 1 of 3 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.27893 of 2024 M/s. P.M. Contractors Pvt. Ltd., Bhubaneswar …. Petitioner Represented By Adv. – Mrs. Kananbala Roychoudhury, Advocate -versus- Govt. of India and others …. Opposite Parties Represented By Adv. – Mr. Radheshyam Chimanka, Advocate (Senior Standing Counsel) CORAM: THE HON’BLE MR. JUSTICE ARINDAM SINHA, ACTING CHIEF JUSTICE AND THE HON'BLE MR. JUSTICE M.S. SAHOO

ORDER 21.03.2025

Mrs. Roychoudhury, learned advocate appears on behalf of petitioner and submits, under challenge is, inter alia, order dated 7th August, 2023 passed under section 74 of Central Goods and Services Act, 2017. Her client has already paid entire tax to Government, but allegation was made of suppression and wilfull misstatement to demand tax for the period July, 2017 to March, 2020. Order No. 03. 2. Mr. Chimanka, learned advocate, Senior Standing Counsel appears on behalf of revenue and submits, demand here is for goods and services tax not paid on suppression and wilfull misstatement.

In view of aforesaid, we are inclined to and set aside impugned order, restoring the proceeding. Petitioner will communicate certified copy of this order to opposite party no.3 by 17th April, 2025 and obtain date of hearing. The authority will on hearing petitioner, pass fresh order. Petitioner will not seek unnecessary adjournments. In event the communication is not made impugned order will stand automatically restored.

The writ petition is disposed of.

(Arindam Sinha) Acting Chief Justice

(M.S. Sahoo) Judge Jyoti