Orissa High Court sets aside NFAC assessment order for Ramshankar Mahapatra, ruling inadequate 4-day notice violated natural justice and 7-day SOP.
Orissa High Court directs revocation of a cancelled GST registration for Samita Panda, contingent on paying all dues, citing a prior coordinate bench ruling
Orissa High Court negates the cancellation of a GST registration, allowing the taxpayer to pay dues and seek revocation, citing a coordinate bench’s precedent.
Orissa High Court sets aside a faceless assessment order, citing insufficient time for reply and violation of natural justice, emphasizing adherence to SOP.
Orissa High Court held that disallowance of input tax credit under GST without granting proper opportunity to substantiate the claim is not justified. Accordingly, ex-parte order passed is liable to be set aside and matter remanded back.
Orissa High Court rules COVID-19 period extends GST appeal limitation, setting aside rejection based on delay. Directs appeal hearing on merits.
Orissa High Court dismisses a writ petition, holding that a litigant cannot take contradictory stands after being granted liberty to pursue a statutory appeal.
Orissa High Court directs GST registration revocation to be considered despite delay, citing precedent and allowing registrant to clear all dues.
Orissa HC disposes of a writ petition against GST demand, granting Ashraf Petrol Pump liberty to file a fresh representation.
Orissa High Court sets aside rejection of Harsheel Auto Planet’s GST appeal over pre-deposit, directs re-hearing on merits after allowing deposit.