Orissa HC condones delay in revocation application, allowing GST registration restoration upon full payment of dues, penalties, and compliance with formalities.
Orissa HC quashes criminal proceedings against Metaliks Ltd for delayed TDS deposit, citing financial distress and COVID-19 impact as mitigating factors.
Orissa High Court quashes TDS prosecution against Yash Marothia, citing delays due to COVID-19 and prior judicial precedent in similar cases.
Orissa High Court quashes GST demand and penalty in S.A. Sugandh Pvt Ltd case due to delay in issuance beyond 7 days under Section 129.
Orissa High Court allows delay in GST registration revocation after deposit of all dues in Ram Chandra Hansdah’s case.
Orissa HC directs 10% deposit for staying a GST appellate order. Case concerns delayed tribunal formation and compliance with prior court rulings.
Orissa High Court allows delay in GST registration revocation on payment of dues in Abhaya Kumar Sethi’s case.
Orissa High Court grants interim relief in a GST appeal, reducing deposit requirements due to the non-constitution of the Appellate Tribunal.
Orissa High Court allows revocation of GST registration cancellation if dues are paid, condoning delay in application under Rule 23 of OGST Rules.
Orissa HC examines TDS prosecution in D.N. Homes case, focusing on COVID-19 delays and reasonable cause under Section 278AA of the Income Tax Act.
