Orissa High Court

Solvency certificate can be insisted for Grant or Renewal of Excise Licenses of Liquor

Gopinath Sahu Vs Amar Kumar Mohanty (Orissa High Court)

whether the Government of Orissa in its Department of Excise can insist on furnishing Bank Guarantee, instead of Solvency certificate, for grant or renewal of Excise Licenses in respect of liquor?...

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Countrywide cartel specializing in defrauding GST system seems to be operating: HC

Amit Beriwal Vs State of Odisha (Orissa High Court)

Amit Beriwal Vs State of Odisha (Orissa High Court) This Court is well aware of the complications thrown in by the new GST regime and the problems posed in its It seems a countrywide cartel specializing in defrauding the GST system is operating to bring the economy to its knees. These complications created by the […]...

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Money Laundering is an act of financial terrorism: HC

Mohammad Arif Vs Directorate Of Enforcement (Orissa High Court)

High Court of Orissa held that The offence of Money Laundering is nothing but an act of financial terrorism that poses a serious threat not only to the financial system of the country but also to the integrity and sovereignty of a nation....

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HC quashes Order for Tax & penalty passed without Opportunity | Section 75 | CGST Act 2017

Serajuddin and Co. Vs Union of India (Orissa High Court)

Serajuddin and Co. Vs Union of India (Orissa High Court) A perusal of sub-section 4 of the Section 75 of  CGST Act 2017 makes it clear that whenever an assessee, chargeable with tax and penalty makes a request in writing for opportunity of hearing, such an opportunity should be granted to him. Here, admittedly though […]...

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Valuation- Demurrage not includible – Explanation to Valuation Rule 10(2) is bad

Tata Steel Ltd. Vs Union of India & others (Orissa High Court)

Observing that the provisions in the Customs Act were silent about demurrage, the High Court held that it is beyond the legislative powers to include demurrage charges in the rules for Customs valuation. Supreme Court judgements in Wipro ltd, Essar Steel Ltd. and Mangalore Refinery and Petrochemicals Ltd. were relied on....

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HC allows set off of ITC received from Construction against GST Payable on Rent

Safari Retreats Private Limited Vs Chief Commissioner of Central Goods & Service tax (Orissa High Court)

Safari Retreats Private Limited Vs Chief Commissioner of Central Goods & Service tax (Orissa High Court) The case of the petitioners is that the petitioners are mainly carrying on business activity of constructing shopping malls for the purpose of letting out of the same to numerous tenants and lessees. Huge quantities of materials an...

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GST Officer must assist taxpayer in filing GST return if he faces problem in filing

Pramod Behera Construction Vs Commissioner of State Tax (Orissa High Court)

Pramod Behera Construction Vs Commissioner of State Tax (Orissa High Court) We find that although under the GST regime all applications required to be done online. in the event any dealer faces any problem in uploading such data, the Commissioner ought to place alternative authority with the Sales Tax Officer or appropriate officer before...

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TRO cannot attach property subjected to SARFAESI recovery proceedings

State Bank of India & Anr. Vs ITO (Orissa High Court)

Where properties attached by Tax Recovery Officer (TRO) had already been subjected to recovery proceedings by a secured creditor under SARFAESI Act, 2002, the attachment order was quashed in view of section 35 of SARFAESI Act which makes it clear that the Act would override other laws and would have effect notwithstanding anything inconsi...

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Ballasts or boulders or chips are mineral for Sales Tax levy: Orissa HC

State of Orissa Vs M/s. D. K. Construction (Orissa High Court,)

Ballasts or boulders or chips being mineral as per Entry 117 of the taxable list are exigible to tax at the rate of 4% of taxable list. Moreover, the appeal has been purportedly filed before the Tribunal with proper perspective and there is no defect in raising any such plea before it. ...

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No Interest on Sales Tax Refund during Pendency of Re-Assessment Proceedings under Orissa Sales Tax Act, 1947

M/s. Bawa Trading Co Vs Sales Tax Officer and others (Orissa High Court,)

The fact in the instant case is that the assessee has submitted its return, which was assessed, but subsequently it was found that there is some suppression in submission of return so far as it relates to gross turn-over of the assessee and as such, reassessment order has been directed to be initiated under the provisions of Section 12(8)...

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September 2020