The Orissa High Court ruled that an ITAT appeal cannot be dismissed merely because the authorised representative violated the virtual hearing dress code. The Tribunal must decide the appeal on merits as no rule permits dismissal on such grounds.
Orissa HC upheld an ex parte interim injunction, holding it should rest on Order XXXIX CPC instead of Section 151, and declined Article 227 interference.
Orissa HC set aside customs duty demand on a Port Trust, holding Section 45(3) applies to pilfered goods, not cargo lost in a super cyclone.
Orissa HC held that refund cannot be refused merely because the State might appeal, where no appeal or proceeding was pending on the relevant date.
Orissa High Court held that Covid-19 constituted genuine hardship, directed Form 10B to be treated as filed in time, and ordered reconsideration of Section 12A exemption.
Orissa HC held excise duty already paid cannot be collected again while permitting lifting of backlog MGQ under the interim order.
The High Court ruled that limitation under Section 85(3A) of the Finance Act begins on the day following receipt of the adjudication order, making the appeal eligible for consideration within the condonable period.
The Orissa High Court held that the Section 143(2) notice was issued by an authority lacking jurisdiction and set it aside. The Court left it open to the competent authority to issue a fresh notice in accordance with law.
The Orissa High Court held that reassessment proceedings initiated nearly 17 years after the relevant tax period were barred by limitation under the Odisha Entry Tax Act. The Court quashed the notices and reassessment order as being without jurisdiction.
The Orissa High Court held that a GST appeal filed within the additional one-month condonable period under Section 107(4) could not be rejected as time-barred. The ruling emphasises proper computation of limitation by excluding the date of communication of the order.
