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Orissa High Court

Orissa HC Stays GST Demand, Cites GSTAT Non-Constitution

November 13, 2023 771 Views 0 comment Print

The Orissa High Court has stayed a GST demand due to the non-constitution of the Second Appellate Tribunal, allowing the petitioner to challenge an appellate order.

Orissa HC Directs Payment of 20% of Disputed Tax in Absence of GSTAT

August 30, 2023 693 Views 0 comment Print

Orissa High Court recently delved into the complexities of the Goods and Services Tax (GST) through the case of Sekh Aminur Islam Vs Commissioner of CT & GST. The pivotal concern was the GST recovery in the absence of a Second Appellate Tribunal

Orissa HC: Deposit Full Tax in 15 Days Before Opting Writ Remedy for GSTAT Non-Constitution

August 30, 2023 1212 Views 1 comment Print

Analysis of Orissa High Court’s directive regarding non-constitution of GSTAT and the tax demand timeframe in Krushna Mohan Dutta Vs Commissioner of CT & GST.

Pre-deposit made through E-credit ledger is valid under GST: Orissa HC

August 29, 2023 3330 Views 0 comment Print

Orissa High Court supports pre-deposit in GST appeal through the Electronic Credit Ledger (ECL). Insight into Kiran Motors Vs Addl. Commissioner of CT & GST.

Section 263 Order Unsustainable: PCIT’s Action on Inflated Stock Statement Lacks Inquiry

August 21, 2023 999 Views 0 comment Print

Orissa High Court dismisses appeal in PCIT Vs Dimple Murarka, ruling excess stocks should represent income from undisclosed sources.

Deposit Full Tax Demand due to Non-Constitution of GSTAT: Orissa HC

August 15, 2023 1473 Views 0 comment Print

Analysis of Orissa High Court ruling on Neelachal Udyog vs Joint Commissioner of State Tax, concerning non-constitution of GSTAT and tax demand deposit.

GST appeals can’t be rejected for non-supply of certified copies of an order in violation of natural justice

August 9, 2023 1275 Views 0 comment Print

Orissa High Court rules GST appeals can’t be rejected due to non-supply of certified copies, stressing natural justice and adherence to proper procedure.

Police Investigation Limitations under PMLA: Orissa HC Case Review

August 6, 2023 576 Views 0 comment Print

Insight into the Orissa High Court’s ruling in the case Gangadhar Chhatria Vs State of Odisha, emphasizing police investigation limitations under PMLA.

Orissa HC Stays GST Demand Due to Non-Constitution of Second Appellate Authority

July 31, 2023 828 Views 0 comment Print

Orissa High Court has stayed the demand of GST in a case where the Second Appellate Tribunal has not been constituted. The petitioner challenges the 1st appellate order.

Personal Hearing Cannot be Denied Based on Mere “No” in GSTDRC-06: Orissa HC

July 31, 2023 1128 Views 0 comment Print

Explore the Orissa High Court’s decision in Arati Behera Vs State Tax Officer, affirming a taxpayer’s right to a personal hearing despite form discrepancies.

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