HC held that tax, interest, penalty, fine, and fees due need to be paid for the revocation of cancellation of GST Registration by assessee.
Orissa High Court held that cancellation of last pay certificate without clear and unambiguous reasons and not based on any evidence is liable to be quashed.
Orissa High Court held that while exercising suo motu revisional power u/s. 263 of the Act, the CIT cannot travel beyond the scope of the issues which form part of the ‘limited scrutiny’ in the original Assessment Order.
Orissa High Court held that sale of packaged drinking water in the brand name KINLEY WATER falls within the expression water but not aerated or mineral water sold in bottles or sealed containers” hence classified under entry no. 39 of Schedule of Goods declared Exempted from levy of sales tax
Orissa High Court held that when original re-assessment order was not passed validly, subsequent revisional order passed by PCIT is held to be invalid.
Orissa High Court held that the suo motu revisional proceeding under section 18(1) of the Odisha Entry Tax Act, 1999 has to be concluded not beyond five years from the original order of assessment.
Orissa High Court held that petitioner-dealer has right to cross-examine the selling dealers, however, as more than two decades elapsed it might not be practical. Accordingly, assessment would stand completed at the figures disclosed in the return of petitioner-dealer.
Orissa High Court held that Chokad sold to NALCO not being an industrial input. Accordingly, Entry 74 of Part-II of Schedule B of the OVAT Act attracting 4% VAT doesnot apply to the same.
State of Odisha Vs Godrej Sara Lee Ltd. (Orissa High Court) The question before the ACST as well as the Tribunal was whether the mosquito repellant ‘Good Knight’ sold by the Opposite Party-Dealer could be classified as ‘insecticide’ under Entry 30 of Part II of Schedule B to the OVAT Act attracting 4% tax or […]
Orissa High Court held that in event petitioners obtain conversion, there will be better chance of recovery by revenue on proceeding with the attachment of land that would then be owned by the estate. However, upon the permission granted under clause (ii) of the proviso in section 281, State will be bound to cause the conversion
