IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.34064 of 2025 M/s. Life Line Multi-Ventures …. Petitioners Pvt. Ltd. and another Mr. Rudra Prasad Kar, Senior Advocate being assisted by Mr. Sriman Arpeet Mohanty, Advocate -versus-

The Union of India and others …. Opposite Parties Mr. Sunil Mishra, Standing Counsel for the CT & GST Organization Mr. Mukesh Agarwal, Junior Standing Counsel for the CGST CORAM:

THE HON’BLE THE CHIEF JUSTICE AND THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN

ORDER

Order No. 19.12.2025

01. 1. Questioning the legality of issue of Show-Cause Notice (SCN) in Form GST DRC-01 dated 8^th August, 2025 vide Annexure-5 under Section 73 of the Odisha Goods & Services Tax Act, 2017 (for short “the OGST Act”) pertaining to the tax periods from April, 2021 to March, 2022, by the Assistant Commissioner of State Tax, Bhubaneswar-III Circle, Bhubaneswar, the petitioner has filed the writ petition.

2. Mr. Rudra Prasad Kar, learned Senior Counsel being assisted by Mr. Sriman Arpit Mohanty, learned counsel appearing for the petitioners advanced argument that the notice afore-referred is not sustainable on the touchstone of amendment being effected to Section 17(5)(d). Expanding his