JSW Steel Ltd. Vs Union of India (Orissa High Court) In view of definition of “Input Service Distributor” contained in Section 2(61), it is necessary that the ISD as an office is required to receive tax invoices towards inward supply. Facts- The Petitioner, being engaged in the business of manufacturing and sale of hot and […]
P.K. Ores Pvt. Ltd. Vs Commissioner of Sales Tax (Orissa High Court) It is admitted fact on record that the petitioner has deposited an amount of tax admitted in self-assessed returns beyond the time stipulated under Section 39 and hence the CT & GST Officer, Bhubaneswar-II Circle, Bhubaneswar had raised demand of interest to the […]
JSW Steel Ltd. vs. Union of India (Orissa High Court) Odisha HC – Input Service Distributor can claim input tax credit only in the case of an inward supply, and an input tax credit transfer from one state to another is not an inward supply. Judgement The Odisha High Court ruled that since no such […]
State of Odisha Vs Nayagarh Sugar Complex Ltd (Orissa High Court) The agreement provides for exclusion of representations and There are recitals in connection with or in relation to representations or warranties in mentioning Government of Odisha as substantial share holder in the seller and having had acted through Registrar of Cooperative Societies. Department of […]
Oripol Industries Ltd. Vs JCIT (Orissa High Court) In the present case, all the persons to whom commission was paid were either Directors of the Company or their relatives. None of them is shown to have any expertise in procuring IOF from the Indian markets for enabling the Appellant to meet the purchase order placed […]
Jayaram Panda Vs Project Director (Orissa High Court) Sub-section (3) in section 31 mandates that the arbitral award shall state the reasons, upon which it is based unless, inter alia, it is to be made as per the clauses (a) and (b) in the sub-section. Said clauses do not apply in the facts and circumstances, […]
Sri Gadadhar Barik Vs Sri Pradeep Kumar Jena and another (Orissa High Court) Supreme Court in M/s. Sicagen India Ltd. Vrs. Mahindra Vadideni and Others (Criminal Appeal Nos.26-27 of 2019) decided on 8th January, 2019, wherein, held that even a second statutory notice after re-representation of cheque is maintainable in law. In fact, the issue […]
Asutosh Amrit Patnaik Vs State of Orissa (Orissa High Court) As per notification No. GSR 570(E) dated 25.8.1993 issued by the competent authority to consider the pendency of criminal case in the granting of renewal of the passport in certain circumstance more particularly issuing a set of guidelines which read as follows: “(a) the passport to […]
Rohit Berlia Vs Intelligence Officer, Director General of Goods & Service Tax Intelligence (Orissa High Court) In the instant case, the petitioner was arrested on 05.08.2021 for an offence punishable under Section 132(1)(c) CGST Act, 2017 having availed fake ITC by the firm M/s. Arshee Ventures during the period from July, 2017 to March, 2019. […]
In absence of there being any payment of rent or even deemed rent by the Respondents to OPTCL there was no obligation under Section 194-I of the IT Act to deduct TDS from the wheeling charges paid to OPTCL.
