Explore the Orissa High Court’s interpretation of Section 6(2)(b) of the CGST Act in the case of Satyam Castings Pvt. Ltd. vs Deputy Director, DGGI.
Assessee-company had entered into a Purchasing Agreement with M/s. Hindustan Unilever Ltd. whose main business was manufacture and sale of detergents, etc.
Orissa High Court restores application for registration under section 12AB citing violation of natural justice. Analysis of Parmeswari Bai Memorial Trust Vs Commissioner of Income Tax (Exemptions).
Read the Orissa High Court judgment on Bhagabati Prasad Kar vs. Superintendent of CGST & Central Excise, where delay in revocation application was condoned and GST return accepted.
Read the Orrisa High Court judgment on Rakesh Kumar Sethi vs. Commissioner of CGST, where the delay in filing a revocation application was condoned, and GST return accepted.
Orissa High Court’s judgment allows correction of GST filing errors, permitting deduction from CGST and SGST, adding to IGST. Sidhi Durga Agro & Automobiles Vs GST Council.
Orissa High Court’s interim stay in OSL Securities Ltd. v. Union of India challenges the constitutional validity of Section 16(2)(c) of the CGST Act, preventing coercive action during pendency.
Orissa High Court condones delay in invoking proviso to Rule 23 of CGST Rules on payment of tax, penalty, and interest. Full judgment analysis here.
Kabita Rath moves Orissa High Court to quash ex-parte order under OGST Act. Order quashed, remanded for fresh hearing. Analysis and implications discussed.
Learn about the Orissa High Courts ruling in Badajena Iron & Steel Industries (P.) Ltd. v. ST and GST Officer, affirming the Assessees entitlement to file a revocation application for GST registration cancellation upon fulfilling all tax obligations.
