Orissa High Court held that writ against blocking of Input Tax Credit [ITC] under rule 86A of the Central Goods and Services Tax Rules [CGST Rules] not entertained as reply of the petitioner is pending adjudication. Accordingly, writ dismissed.
The Orissa High Court has dismissed a writ petition from Manoj Distributor as infructuous after the GST department withdrew an attachment order, acknowledging a pending appeal with pre-deposit.
Orissa High Court challenges the GSTAT Judicial Member selection process, questioning a second interview round for some candidates and staying the final appointment decision.
The Odisha High Court denied pre-arrest bail to a GST facilitation operator accused of diverting Rs.1.29 crore entrusted for GST dues, citing the nature of the economic offense and societal impact.
Orissa High Court grants interim stay on a single GST show cause notice covering multiple financial years, citing a Karnataka HC precedent on consolidated notices.
Orissa High Court condones delay in GST registration cancellation revocation for taxpayer willing to clear all dues, prioritizing revenue interest.
Orissa High Court rules a reconstituted GSTAT Selection Committee can initiate a de novo process for appointments, absent specific statutory restrictions in the GSTAT Appointment Rules, 2023.
The Odisha High Court ruled that only one valid assessment order can exist for a single tax period, quashing an ex parte order when a merit-based order for the same period already existed.
The Orissa High Court set aside a GST order demanding over Rs. 10 crore due to alleged ITC mismatch, citing violation of natural justice as taxpayer’s reply was ignored.
Orissa High Court allows Saumya Ranjan Moharana’s plea for GST registration revocation, contingent on tax compliance and citing a prior High Court precedent.
