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Orissa High Court

GST Officer must accept payment of tax by using electronic credit ledger: HC

April 15, 2023 7383 Views 0 comment Print

HC held that it was incumbent on the CT and GST Officer to accept the payment of tax by using electronic credit ledger (ECL).

Pre deposit under GST Appeal can be made through electronic credit ledger

April 14, 2023 17406 Views 3 comments Print

Any payment towards output tax, whether self-assessed in the return or payable as a consequence of any proceeding instituted under the provisions of GST Laws, can be made by utilization of the amount available in the electronic credit ledger of a registered person

HC quashes service tax notices issued after lapse of 10 years

April 12, 2023 867 Views 0 comment Print

After lapse of 10 years second impugned notice dated 30th October, 2017 was issued to the Petitioner asking him to appear for hearing. The Petitioner filed an application dated 9th November, 2017 before the authority expressing its inability to collect documents after such a long lapse of time.

HC set-aside order passed on the basis of wrong assumption of non-filing of return & appeal

April 12, 2023 996 Views 0 comment Print

It was wrongly noted that the Assessee has not filed any return of income, when in fact Assessee had filed its return. It was further wrongly noted that the Assessee has not preferred appeal against the assessment order when in fact the Petitioner had filed the aforementioned appeal.

Reasons recorded mere repetition of report of DDI. (Inv.)- Reassessment order set aside

April 12, 2023 1071 Views 0 comment Print

Sri Laxmi Narayan Agency Vs ITO (Orissa High Court) On writ the assessee contended that the documents on the basis of which the Assessing Officer had formed the reason to believe that income had escaped assessment were not supplied to the assessee, and that the request for opportunity of cross-examination of the persons on the […]

Petitioner required to compensate by payment of interest as State of Odisha deprived of recovering 2/3rd tax due

April 8, 2023 3057 Views 0 comment Print

Orissa High Court held that State of Odisha was deprived of recovering 2/3rd of tax due by virtue of interim order of the Supreme Court of India, accordingly, petitioner is required to compensate the State of Odisha by making payment towards interest in the interest of justice and equity.

Delay of 2659 days cannot be condoned for Demise of counsel

March 29, 2023 11211 Views 0 comment Print

Light & Electronics Vs Odisha Sales Tax Tribunal (Orissa High Court) The reasons put forth in the application for condonation of delay before the Tribunal was that the Lawyer handling the case had suffered from serious illness and ultimately died on 6th August, 2012. Papers had been entrusted to such Advocate to file the appeal […]

Tax liability due to change in Tax Regime- HC directs Odisha govt to consider representation of Petitioner

March 29, 2023 1437 Views 0 comment Print

The main issue involved in such matters is that the difficulty faced by the contractors due to change in the regime regarding works contract under GST. The grievance of the Petitioner is that in view of the introduction of the GST, Petitioner is required to pay tax which was not envisaged while entering into the agreement.

Delay cannot be condoned if Illness of Counsel Not Supported by Medical Certificate

March 29, 2023 1662 Views 0 comment Print

Explanation about illness of counsel is not supported by medical certificate. Consequently, Court is not inclined to condone delay in filing revision case

OVAT: Revisional Jurisdiction cannot be invoked if  Remedy of Appeal u/s 78 is available

March 29, 2023 627 Views 0 comment Print

despite remedy of an Appeal under Section 78 of the OVAT Act being available to the Department against the order of the Appellate Authority in favour of the Assessee, the Commissioner could have exercised suo motu revisional power under Section 79(1) of the OVAT Act

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