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Orissa High Court

RERA – Transfer of common areas should be effected in favour of an Association of Apartment Owners: HC

October 29, 2022 4710 Views 0 comment Print

High COurt held that Registering Authority is bound to refuse to register an instrument for transfer of immovable property the ‘alienation or transfer of which is prohibited at any State and Central Act’. With the RERA Act mandating that the transfer of common areas should only be effected in favour of an Association of Apartment Owners

Collector cannot blacklist manpower service provider without hearing him properly

October 25, 2022 699 Views 0 comment Print

Mind Mart Vs State Of Odisha & Anr. (Orissa High Court) he core issue involved herein involving the impugned order involving the Petitioner has been blacklisted from providing manpower in respect of the Jajpur District if suffers on account of natural justice and further if based on justified ground ? Keeping in view the contentions […]

Court direct proper officer to grant opportunity to petitioner to take all steps to revive GST registration

October 19, 2022 1506 Views 0 comment Print

Orissa High Court requested the proper officer to grant opportunity to the petitioner for taking all required step to revive registration and also permitted to pay pending GST tax and file the pending GST return prior to cancellation of GST registration u/s 29(2)(c).

No penalty for Cash Loans from sister concerns to pay to labourers at remote place

October 14, 2022 519 Views 0 comment Print

Loans been taken by Assessee from a sister concern in cash to make payments to labourers at site. This was held to be a reasonable explanation

Issuance of notice u/s 148A based on adequate information is tenable

October 13, 2022 2619 Views 0 comment Print

Orissa High Court held that notice issued u/.s 148A of the Income Tax Act clearly demonstrates that the Assessing Authority had in possession of information about deposit of cash in the banks and hence the same is tenable in law

Revocation of cancelled registration: HC directs dept for opening of GST portal for Tax payment & return filing

October 8, 2022 2541 Views 0 comment Print

Shree Hari Printers Vs Commissioner, Commercial Taxes & GST (Orissa High Court) HC issued direction to the department for opening of GST portal for payment of tax and other dues and to enable filing of GST returns so as to consider application for revocation of cancelled GST registration of the petitioner. FULL TEXT OF THE […]

75% deposit as pre-condition for admission of appeal under MSMED Act not complied- Writ Not Maintainable

September 22, 2022 1884 Views 0 comment Print

Chemflo Industries Pvt. Ltd. Vs KMC Construction Ltd. and another (Orissa High Court) Petitioner submits, impugned is order dated 13th March, 2015 passed on the interlocutory application of his client made in arbitration petition (ARBP no. 122 of 2013), of purported challenge of opposite parties to award dated 29th January, 2011. He submits, by the […]

Arbitrator Can Award Interest On Interest

September 20, 2022 1416 Views 0 comment Print

Question that arises here for consideration is whether interest granted on award against claim nos.1 and 5 was grant of interest upon interest and barred by the Act of 1978.

Air transport service is not sale as there is no actual transfer or possession of Aircraft

September 17, 2022 579 Views 0 comment Print

Held that as there is no actual transfer of the possession of the aircraft in question to the user of the aircraft, rendering of the Air Transport Services by the Assessee will not tantamount to Sale as envisaged by Section 2(g)(iv) of the OST Act.

HC directs Revenue to facilitate Petitioner to file GST return(s) by opening the Portal

September 13, 2022 1638 Views 0 comment Print

This Court is of the opinion that the Opposite Parties are required to facilitate the Petitioner to file GST return(s) by opening the Portal.

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