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.
Orissa High Court validates refusal to provide certified copies of order sheet and search warrant in GST case. Detailed analysis and implications explained.
Orissa High Court rules against authority’s failure to follow CESTAT’s directions in a Central Excise case. Denied fair hearing signifies gross laches.
Orissa High Court rules pre-deposit under OVAT Act for first appeal can’t be used against second appeal. Detailed analysis and judgment in Swastik Agency case.
Orissa High Court held that since the investment in Government of India Fertilizer Bonds [GoI Bonds] was made under commercial expediency it did not bring an asset of a capital nature and the diminution in the value of the said bond are allowable as revenue loss.
Orissa High Court held that order passed under Section 254 (2) of the Income Tax Act, 1961 cannot be construed to be an order within the meaning of Section 260A to make it appealable before this Court.
Orissa High Court’s significant decision remanding 245 GST appeals following the Ministry of Finance’s recent Notification No.53/2023-Central Tax.
