ESL Steel Limited and another Vs Union of India
Date: December 10, 2025
Subject Matter
Show-Cause Notice for Multiple Financial Years Deemed Impermissible; High Court Stays Operation
Summary
The High Court stayed the operation of an impugned show-cause notice dated 1st September, 2025. This interim relief was granted based on the premise that a single show-cause notice covering multiple financial years is impermissible in law, aligning w…
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT 1. Leave is granted to the petitioners to add the State CT & GST Authorities as party-opposite parties in the instant writ petition. A copy of the writ petition shall be served upon Mr. Sunil Mishra, learned Standing Counsel, who appears for the State CT & GST Department in course of the day. 2. Since Mr. P.K. Parhi, learned Deputy Solic…