Orissa High Court held that exporter duly discharged its burden as details duly supplied and hence mere non-production of agreement entered into between the Indian Exporter and the Foreign Buyer would not invalidate the claim of the petitioner-penultimate seller for exemption under Section 5(3) of the CST Act.
Orissa High Court held that in absence of any power of review, the Tribunal could not have subsequently reconsidered its previous decision and the subsequent order reopening the matter is held to be the illegal, ultra vires and without jurisdiction.
Orissa High Court held that concluded assessment could not be reopened by the Assessing Authority merely on the basis of audit objection.
HC held that entertaining Writ Petition at the stage of notice would interrupt adjudication process and frustrate tax administration. Assessee has ample opportunity to agitate issues before assessing officer.
HC granted major relief to contractors by staying the coercive steps against the contractors and ordered the State GST department to abide by its circular, Finance Department vide Office memorandum No. FIN-CTI-TAX-0045-2017/38535/F dated December 10, 2018 to address the problems with works contracts brought on by the change from VAT to GST tax system
Orissa High Court held that No Objection Certificate certified by the Chartered Accountant is the act of discharging his professional duty No criminal proceedings can be continued in absence of material showing personal interest in any gain/ loss of the parties conducting business.
HC ruled that, the final GST Audit Report shall be issued only after considering the reply filed by the assessee, and thereby allowed the Petitioner, M/s. Simon India Ltd. to file the reply under section 65(4) of the Orissa Goods and Services Tax Act, 2017 after department filed draft and final GST audit report on same day.
Orissa High Court held that Central Government, in exercise of the powers conferred by Sub-Section (3-A) of Section 7 of the P.G. Act, 1972, vide Notification dated 01.10.1987, notified that simple interest @10% is payable for the time gratuity is not paid within the specified period.
Orissa High Court held that Asst. Commissioner is not competent authority to accord sanction for launching prosecution against the appellant being a tax assistant. Accordingly, any case instituted without a proper sanction must fail because this being a manifest defect in the prosecution, the entire proceedings are rendered void ab initio.
Abhay Trading Pvt. Ltd Vs National Aluminium Company Ltd (Orissa High Court) 1. The challenge in the present petition is to continuance of the Arbitrator presently seized of adjudicating the dispute between the parties in view of declaration made by such Arbitrator on 9th September, 2021 that his younger brother was at that point in […]
