The Orissa High Court addresses TDS credit denial in Malay Kar Vs Union of India. Issues include mismatched Form 26AS entries and employer non-compliance.
Petitioner presented medical reports to justify delay in GST Appeal Filing but court emphasized that statutory provisions regarding limitations are binding.
Orissa HC addresses challenges to the initiation of tax assessment and the retrospective effect of the amendment to Section 132(1) of the Income Tax Act.
Orissa High Court rules against revenue for denying rectification due to alleged time bar, emphasizing lack of primary evidence of service on the petitioner.
Orissa High Court reinstates taxpayer’s appeal, acknowledging health issues that prevented attendance at hearings, allowing further defense opportunity.
Orissa High Court condones delay and permits GST registration revival for Satyananda Kabi, contingent on settlement of dues and compliance with legal formalities.
Orissa High Court held that once an incumbent is appointed to a post according to the rules, his seniority has to be reckoned from the date of the initial appointment and not according to the date of confirmation, unless the rules provide otherwise.
Orissa High Court rejects Sri Gopal Store’s writ challenging a manual assessment, citing the absence of faceless assessment requirements for the 2021-22 tax year.
Orissa HC grants taxpayers the right to defer GST demand challenges due to absence of GST Appellate Tribunal, referencing the Maa Tarini Traders case.
Orissa High Court rules offences under Section 279 of the Income Tax Act can be compounded before or after proceedings start, overturning a time-barred rejection.
