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Orissa High Court

Orissa HC admits Writ Petition against Faceless Appeal Scheme

March 9, 2021 11451 Views 1 comment Print

Hon’ble Orissa High Court Admitted the Writ Petition Filed By CTBA against Faceless Appeal Scheme The Cuttack Tax Bar Association (Life Member of AIFTP) filed the Writ Petition against the Notification of Union Government for Faceless Appeal Scheme bearing W.P.(C) No.33457 of 2020, which was listed for hearing in the Court of Hon’ble Chief Justice […]

OVAT Act: Penalty in Turnover escaping Assessment was not Automatic

March 8, 2021 2805 Views 0 comment Print

National Alumini Vs Dy. Commissioner (Orissa High Court) It is seen under Section 43 (2) of the OVAT Act the levy of penalty in the event of turnover escaping assessment, or under assessement, is not automatic. The AO has to be satisfied that escapement or under assessment of tax “is without reasonable cause”. Further upon […]

File representation with appropriate authority for Reimbursement of differential tax amount due to change in tax regime from VAT to GST: HC

January 5, 2021 1449 Views 0 comment Print

Kailash Chandra Bisoyi Vs State of Odisha (Orissa High Court)  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 […]

GST: Writ petition not maintainable if petitioner got alternative efficacious remedy of appeal

December 2, 2020 1548 Views 0 comment Print

Tata Steel Bsl Ltd Vs Union of India (Orissa High Court) Mr. S. Mishra, learned Standing Counsel on behalf of the opposite parties-Revenue submits that the present writ petition is not maintainable as the petitioner has got an alternative efficacious remedy of appeal under Section 107 of the CGST Act, against the impugned order under […]

HC rejects 3rd bail plea of Film Producer Shrikant Mohta

December 1, 2020 1008 Views 0 comment Print

Shrikant Mohta Vs Republic of India (Orissa High Court) Conclusion:  There had been no substantial change in circumstances after rejection of the last bail application of assessee by the court in January this year and subsequent dismissal of his SLP by the Supreme Court in February. Further, huge number of documents had been seized and […]

GST liability due to change in tax regime to GST regime- HC asks petitioner to make representation before Govt

November 9, 2020 789 Views 0 comment Print

PV Constructions Vs The Executive Engineer (Orissa High Court) 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 […]

HC Grants Bail to Person Alleged of Economic Offence under GST

November 4, 2020 1272 Views 0 comment Print

The instant petition is filed to seek bail against the offences alleged against petitioner which are punishable under Sections 132(1)(b) and 132(1)(l) of the Central Goods and Services Tax Act, 2017.

Writ cannot be entertained as an efficacious statutory remedy is available to petitioner: HC

September 3, 2020 807 Views 0 comment Print

Paradeep Phosphates Ltd. Vs Asst. Commissioner, CGST And Central Excise (Orissa High Court) we are of the considered opinion that since an efficacious statutory remedy is available to the petitioner to assail the legality and validity of the order passed under Annexure-5, this Court should be slow in entertaining the writ petition at this stage. […]

GST -Section 50 CGST Act, 2017 – Interest liability for delayed payment of GST on net cash tax liability

August 25, 2020 6699 Views 0 comment Print

Prasanna Kumar Bisoi Vs  Union of India  (Orissa High Court) In a recent ruling passed by Hon’ble Orissa high court, held that w.r.t. interest liability for delayed payment of GST under Section 50(1) of the CGST Act, 2017, is required to be paid on net cash tax liability in view of the decision taken by […]

Solvency certificate can be insisted for Grant or Renewal of Excise Licenses of Liquor

August 3, 2020 3822 Views 0 comment Print

whether the Government of Orissa in its Department of Excise can insist on furnishing Bank Guarantee, instead of Solvency certificate, for grant or renewal of Excise Licenses in respect of liquor?

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