HC held that if the deposit of tax had been already made and the Appellate Tribunal is not yet constituted then the rest of the demand shall remain stayed.
Orissa High Court mandates AO to review Legend Steel’s stay application, emphasizing on judicial discretion over administrative circulars for fair assessment.
The recent Orissa High Court ruling in Laxman Barik Vs Joint Commissioner of State Tax case, where it stayed GST demand and condoned delay due to absence of GST Tribunal, is a significant legal precedent in GST law interpretation.
Orissa High Court grants interim relief in Nilamadhaba Enterprises vs CT & GST Officer, staying tax demand due to the absence of a GST Appellate Tribunal.
Orissa High Court’s judgment rejecting Khageswar Patra’s anticipatory bail plea due to a failure to comply with Section 45 of Prevention of Money Laundering Act (PMLA)
Orissa High Court confirms the jurisdiction of the search and seizure authority to pass an order of demand and penalty under Section 130 of the OGST/CGST Act.
Orissa High Court held that it is made clear that as conditions of the tender is not satisfied, the decision making process in selecting the party, being arbitrary, unreasonable and contrary to the provision of law, cannot be sustained in the eye of law.
HC stayed the demand of penalty and interest raised by the Revenue Department, during the pendency of writ petition, subject to the condition that the assessee deposits the entire amount of tax demanded within a period of 15 days, since the assessee wanted to avail the remedy under the provisions of law by approaching GST Appellate Tribunal
Order rejecting application of petitioner for revoking order of attachment of bank accounts is appealable under Section 107 of OGST Act.
Orissa High Court held that the date when the material was discovered is not relevant. What is relevant is the nature of evidence or material discovered during the inspection. It cannot be utilized for making assessment for other years unless their relevance to any other period is established.
