Orissa HC halts IT proceedings on petitioner’s claim of non-receipt of Section 148A(b) notice, pending further hearing on Nov 13, 2024.
Orissa High Court dismissed the petition relating to levy of fine due to late filing of bill of entry due to availability of statutory remedy. Directed petitioner to find statutory remedy who can deal with its grievance.
Orissa High Court quashed GST demand on Alfa Cityinfra due to a defective SCN violating natural justice. Extended time for response and assured personal hearing.
Orissa High Court held that tractor trolly is not a ‘motor vehicle’ for the purpose of section 2(h) of the Orissa Entry Tax Act, 1999 and hence not amenable to entry tax. Accordingly, petition allowed.
Orissa HC rules that rectification applications under Section 161 of CGST Act must be considered within prescribed time. Hearing required if adverse impact on assessee.
Orissa High Court rejects plea challenging Deputy Commissioner’s jurisdiction to block GST ITC under Rule 86A of OGST Rules 2017.
Orissa High Court directs to consider GST revocation application after tax payment. Panchmukhi Constructions case sheds light on compliance requirements.
Orissa High Court mandates rehearing of a tax appeal, overturning previous dismissals for non-prosecution.
Orissa High Court rules in favor of Krishna Motors, overturning an ex parte tax assessment order. Fresh hearing ordered due to failure in serving notice.
Orissa High Court dismisses review application, asserting it cannot act as an appellate authority over a coordinate Bench’s order. Read the full judgment.
