THE HONOURABLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HONOURABLE SMT. JUSTICE RENUKA YARA WRIT PETITION No.9594 of 2025 ORDER: (Per Hon’ble The Acting Chief Justice)

Sri Pilli Nagaraj, learned counsel for the petitioner and Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, for respondents.

2. With the consent finally heard.

3. Learned counsel for the petitioner submits that he is challenging the order dated 15.02.2025 issued under Section 79 (1) (c) of the Goods and Service Tax Act, 2017 (‘GST Act’). He fairly submitted that the petitioner is already served with the assessment order, which will be challenged in separate appropriate proceedings. By taking this Court to the Section 79 (1) (c) of the GST Act and judgment of Supreme Court in M/s. Radha Krishan Industries v. State of Himachal Pradesh1, it is submitted that the impugned action is high handed and bad in law.

4. Sri Swaroop Oorilla, learned Special Government Pleader for State Tax, supported the impugned order and submitted that the

1 Civil Appeal No.1155 of 2021, dated 20.04.2021.

impugned order dated 15.02.2025 is inevitable outcome of assessment order, which is filed along with his counter before this Court. By taking this Court to the counter and the documents annexed therewith, Sri Swaroop Oorilla, submits that the petitioner received notice and after following ‘due process of law’, the assessment order is passed. He can assail the assessment order in appropriate proceedings and can also ask for stay of impugned order in the said proceedings.

5. Learned counsel for the petitioner although placed reliance on the rejoinder could not point out any averment from the rejoinder to refute that notice of assessment or assessment order could not be served on him.

6. As noticed above, learned counsel for the petitioner himself stated that he is aware of the assessment order and in appropriate fresh proceedings, the same will be challenged.

7. In our opinion, in that proceedings he can file stay application and place reliance on the judgment of Supreme Court in M/s. Radha Krishan Industries (supra) for grant of stay. In absence of challenge to the basic assessment order, we are not inclined to interfere with the impugned order dated 15.02.2025.

8. Accordingly, the Writ Petition is disposed of by reserving liberty to the petitioner to challenge the assessment order and ask for stay of the impugned order in the said appropriate proceedings. No costs. Miscellaneous applications, if any pending, shall stand closed.

SUJOY PAUL, ACJ RENUKA YARA, J

Date: 30.04.2025.

GVR