Orissa High Court

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 […]...

Read More

HC rejects 3rd bail plea of Film Producer Shrikant Mohta

Shrikant Mohta Vs Republic of India (Orissa High Court)

Shrikant Mohta Vs Republic of India (Orissa High Court) Conclusion:  There had been no substantial change in circumstances after rejection of the last bail application of assessee by the court in January this year and subsequent dismissal of his SLP by the Supreme Court in February. Further, huge number of documents had been seized and [...

Read More

HC Grants Bail to Person Alleged of Economic Offence under GST

Narayan Kumar Khaitan Vs Union of India (Orissa High Court)

The instant petition is filed to seek bail against the offences alleged against petitioner which are punishable under Sections 132(1)(b) and 132(1)(l) of the Central Goods and Services Tax Act, 2017....

Read More

Employee Joined as Trainee is Eligible for Gratuity

Chairman-Cum-Managing Vs Controlling Authority (Orissa High Court)

The issue under consideration is whether the employee joined as a trainee is eligible for gratuity as per Payment of Gratuity Act, 1972?...

Read More

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?...

Read More

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 […]...

Read More

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....

Read More

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 […]...

Read More

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....

Read More

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...

Read More

Browse All Categories

CA, CS, CMA (5,114)
Company Law (6,800)
Custom Duty (8,164)
DGFT (4,428)
Excise Duty (4,420)
Fema / RBI (4,498)
Finance (4,728)
Income Tax (35,491)
SEBI (3,795)
Service Tax (3,646)

Search Posts by Date

January 2021
M T W T F S S
 123
45678910
11121314151617
18192021222324
25262728293031