Orissa High Court

Section 16(2)(c) CGST Act 2017 Vires challenged in Orissa HC

M/s. Shree Gobind Alloys Pvt. Ltd. Vs Union of India and others (Orissa High Court)

M/s. Shree Gobind Alloys Pvt. Ltd. Vs Union of India and others (Orissa High Court) Section 16(2)(c) of CGST Act, 2017 provides Input Tax Credit should be allowed to the recipient only when supplier has discharged the Output Liability through utilization of input tax credit admissible in respect of the said supply or by cash […]...

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Freight charges not includable in sale price for calculating taxable turn over under Orissa Sales Tax

Utkal Moulders Vs State of Orissa (Orissa High Court)

Utkal Moulders Vs State of Orissa (Orissa High Court) In the considered view of the Court, the legal position, as explained in Hindustan Sugar Mills and others v. State of Rajasthan and others (supra) and the State of Karnataka and another v. Bangalore Soft Drinks Pvt. Ltd. (supra) supports the case of the Petitioner is […]...

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Orissa HC Quashes Service Tax Notices issued to Lawyers

Devi Prasad Tripathy Vs The Principal Commissioner CGST and Central Excise (Orissa High Court)

Devi Prasad Tripathy Vs The Principal Commissioner CGST and Central Excise (Orissa High Court) A compliance affidavit has been filed by the Principal Commissioner, GST & Central Excise Commissionerate, Bhubaneswar enclosing the copies of instructions issued on 9th April, 2021 and 15th April, 2021 reiterating, inter alia, that the serv...

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Orissa HC stays payment of IGST on Ocean Freight subject to SC decision

Indian Farmers Fertilizers Co-operative Ltd. Vs Union of India (Orissa High Court)

In that view of the matter, it is clarified that while the question of the Petitioner being entitled to refund will await the final decision of the Supreme Court in the aforementioned SLPs, the Opposite Parties will not require the Petitioners before this Court hereafter to pay IGST on ocean freight until further orders....

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Do not harass lawyers exempt from GST by sending notices: Orissa HC

Devi Prasad Tripathy Vs. Principal Commissioner CGST and Central Excise (Orissa High Court)

High  Court expresses its concern that practising advocates should not have to face harassment on account of the Department issuing notices calling upon them to pay service tax/GST when they are exempted from doing so, and in the process also having to prove they are practising advocates....

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Orissa HC admits Writ Petition against Faceless Appeal Scheme

Cuttack Tax Bar Association Vs. Union Bank of India (Orissa High Court)

Hon’ble Orissa High Court Admitted the Writ Petition Filed By CTBA against Faceless Appeal Scheme The Cuttack Tax Bar Association (Life Member of AIFTP) filed the Writ Petition against the Notification of Union Government for Faceless Appeal Scheme bearing W.P.(C) No.33457 of 2020, which was listed for hearing in the Court of Hon...

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File representation with appropriate authority for Reimbursement of differential tax amount due to change in tax regime from VAT to GST: HC

Kailash Chandra Bisoyi Vs. State of Odisha (Orissa High Court)

Kailash Chandra Bisoyi Vs State of Odisha (Orissa High Court)  The main issue involved in such matters is that the difficulty faced by the contractors due to change in the regime regarding works contract under GST. The grievance of the petitioner is that in view of the introduction of the GST, petitioner is required to […]...

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Writ cannot be entertained as an efficacious statutory remedy is available to petitioner: HC

Paradeep Phosphates Ltd. Vs Asst. Commissioner, CGST And Central Excise (Orissa High Court)

Paradeep Phosphates Ltd. Vs Asst. Commissioner, CGST And Central Excise (Orissa High Court) we are of the considered opinion that since an efficacious statutory remedy is available to the petitioner to assail the legality and validity of the order passed under Annexure-5, this Court should be slow in entertaining the writ petition at this...

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GST: Writ petition not maintainable if petitioner got alternative efficacious remedy of appeal

Tata Steel Bsl Ltd Vs Union of India ((Orissa High Court)

Tata Steel Bsl Ltd Vs Union of India (Orissa High Court) Mr. S. Mishra, learned Standing Counsel on behalf of the opposite parties-Revenue submits that the present writ petition is not maintainable as the petitioner has got an alternative efficacious remedy of appeal under Section 107 of the CGST Act, against the impugned order under [&he...

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GST liability due to change in tax regime to GST regime- HC asks petitioner to make representation before Govt

PV Constructions Vs The Executive Engineer (Orissa High Court)

PV Constructions Vs The Executive Engineer (Orissa High Court) The main issue involved in such matters is that the difficulty faced by the contractors due to change in the regime regarding works contract under GST. The grievance of the petitioner is that in view of the introduction of the GST, petitioner is required to pay […]...

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