The Orissa High Court set aside GST demand and rectification orders after finding that the taxpayer’s reply and request for personal hearing were ignored. The Court held that failure to consider the reply violated principles of natural justice.
The Court held that once the GST Appellate Tribunal became operational and timelines were extended, disputes should be pursued through the statutory appellate mechanism instead of writ proceedings.
Orissa High Court refused to entertain a writ petition challenging GST classification of iron ore fines exports because the petitioner had not exhausted the appellate remedy under Section 112 of the GST Act. The Court held that disputed classification issues should be decided by statutory authorities.
The High Court set aside a GST demand order after finding that the hearing notice was received by the taxpayer only after the hearing date. The Court held that denial of adequate opportunity violated principles of natural justice.
The Orissa High Court remanded a GST appeal for fresh adjudication after finding uncertainty regarding service of hearing notices before passing the ex parte appellate order.
The Orissa High Court modified a motor accident compensation award after finding that the Tribunal failed to deduct income tax while calculating loss of dependency. The Court recalculated compensation using the deceased’s taxable income under the new tax regime.
Fayaj Infratech Private Limited Vs Joint Commissioner (Appeal) (Orissa High Court) In this case before the Orissa High Court, the petitioner challenged an order dated 1 September 2025 passed by the Assistant Commissioner of State Tax, Bhubaneswar IV Circle, under Section 74 of the Central Goods and Services Tax Act, 2017 and the Odisha Goods […]
For export transactions occurring before the Finance Act, 2022 amendment, the determination of iron ore fines (Fe content) must be done on a Wet Metric Tonne (WMT) basis, rejecting the Dry Metric Tonne (DMT) method adopted by the Adjudicating Authority.
The Court held that once GSTAT is operational and timelines are extended, disputes must be pursued through the appellate mechanism. Writ petitions cannot continue when an effective statutory remedy exists.
The Court held that once the GST Appellate Tribunal became operational, disputes must be pursued through the statutory appeal mechanism. It directed filing of appeal within prescribed timelines.
