ORISSA HIGH COURT : CUTTACK W.P.(C) No.9943 of 2025 In the matter of an Application under Articles 226 and 227 of the Constitution of India ***

M/s. Pacific International Private Limited

2nd Floor, Shreeji Krupa Complex Madhu Sudan Marg Rourkela, Sundergarh Odisha – 769 001 Represented through Power of Attorney Holder Shri Arunava Sen Aged about 61 years Son of Late Provakar Sen. … Petitioner -VERSUS-

1. Commissioner (Appeal)

Goods and Service Tax, Central Excise & Customs Central Revenue Building, Rajaswa Vihar Bhubaneswar – 751 007.

2. Commissioner, GST & Central Excise Rourkela Commissionerate, KK-42 Civil Township, Rourkela-769004.

3. Deputy Commissioner Goods and Service Tax & Central Excise Rourkela-I Division, KK-42, Civil Township Rourkela – 769 004.

4. Assistant Commissioner of Central Tax Goods and Service Tax &

Central Excise Commissionerate Rourkela-I Division, Naya Bazar Rourkela – 769 010. … Opposite Parties Counsel appeared for the parties:

For the Petitioner : M/s. Chittaranjan Das, Chitrasen Parida, Manas Ranjan Dhar and Raj Kumar Jena Amit Kumar Nayak, Advocates For the Opposite parties : Mr. Choudhury Satyajit Misra, Senior Standing Counsel for Goods and Services Tax, Central Excise and Customs Department P R E S E N T:

HONOURABLE CHIEF JUSTICE MR. HARISH TANDON AND HONOURABLE JUSTICE MR. MURAHARI SRI RAMAN Date of Hearing : 05.05.2025 :: Date of Judgment : 05.05.2025

JUDGMENT

MURAHARI SRI RAMAN, J.

Questioning the propriety of Order dated 24.02.2025 passed by the Commissioner (Appeal) Goods and Service Tax, Central Excise & Customs, Bhubaneswar-opposite party No.1 allowing the appeal preferred by the Revenue against the Order-in-Original dated 26.05.2023 (Annexure-2) of the Assistant Commissioner of Central Tax, GST & Central Excise Commissionerate, Rourkela-I Division-opposite party No.4 dropping the proceeding under Section 73 of the Finance Act, 1994, this writ petition has been filed craving to invoke extraordinary jurisdiction under Articles 226 and227 of the Constitution of India with the following prayer(s):

“Therefore, in the facts and circumstances stated above, it is most humbly prayed that this Hon‟ble Court may be pleased to;

(i) issue appropriate writ, order or direction to set aside/quashed the order dated 24.02.2025 passed by opposite party No.1 at Annexure-5 and restore the appeal to its Original Number;

(ii) issue appropriate declaration to the effect that the impugned Order-in-Appeal dated 24.02.2025 is not sustainable as arises out of an invalidated Order-in- Original being the Order-in-Original barred by limitation under Section 73(4B) of the Finance Act, 1994;

(iii) issue appropriate declaration to the effect that the services provided by the petitioner qualifies to be „export service‟ under Rule 6A of the Service Tax Rules, 1994 and exempt from levy of Service Tax;

(iv) pass any order(s) as this Hon‟ble Court may deem fit in the given facts and circumstances of the present case.

And for this act of kindness, the Petitioner as in duty bound shall ever pray.”

Facts:

2. The petitioner, registered under the Finance Act, 1994 as manufacturer providing technical support and consultancy service to foreign customers, supplied direct services falling under the category „export services‟ as enumerated in Rule 6A of the Service Tax Rules, 1994 (for short, “the ST Rules”) during financial years 2015-16 and 2016-17. Claiming such services as exempt from the purview of levy of service tax, the petitioner having received consideration during the aforesaid periods filed returns and also filed annual income tax returns.

2.1. Having considered the submission of the petitioner and examining the documents produced, the Assistant Commissioner of Central Tax, Goods and Services Tax & Central Excise Commissionerate, Rourkela-I, Rourkela (“Assessing Authority”) by Order-in-Original 26.05.2023 dropped proceeding initiated under Section 73 of the Finance Act, 1994 taking cognizance of the fact that the consideration received on ac