Orissa High Court

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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Section 234E – Odisha High Court Stays Recovery Proceeding

Partha Sarathi Das Vs UOI & Ors. (Orissa High Court)

Hon'ble Odisha High Court has granted stay on the recovery of Late fee charged Under Section 234E of the Income Tax Act,1961. In Separate cases Hon'ble Bombay, Rajashthan, Kerala and Karnataka High Court has already stayed the Recovery Proceeding U/s. 234E of the Income Tax Act,1961 till the final verdict in the case. ...

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No Refund for Failure to Furnish Reco of Income as per TDS certificate & P/L a/c

Santuka Agencies Vs Income-tax Officer (Orissa High Court)

There is no material evidence on record to show that the assessee had produced any reconciliation statement of interest and contractual receipts as per TDS certificate compared to turnover credited in the P & L Account as per the audited statement. In view of the provisions of Section 237 of the Income Tax Act and averments made in parag...

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Section 132 – Assessing Officer has no authority to seize stock-in-trade

Puspa Ranjan Sahoo Vs Assistant Director of Income-tax (INV) (Orissa High Court)

Section 132(1)(iii) empowers the authorized officer to seize any such books of account, other documents, money, bullion, jewellery or other valuable article or thing found as a result of such search which represent either wholly or partly undisclosed income or property of the person. However, the proviso carves out an exception....

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HC criticises Income Tax Department for playing dirty games with Assessee

Management Committee (CFH Scheme) Vs Income-tax Officer (TDS), Cuttack (Orissa High Court)

Department cannot take advantage of its own inaction and lapses by taking a stand that the financial year is over. Such action of the opposite parties as rightly apprehended by the petitioner would lead to unnecessary complication and unavoidable and inappropriate proceedings. Had the certificate been given in time as was done in the prev...

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