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Orissa High Court

Pre deposit for appeal under GST should be paid through cash ledger only: HC

October 11, 2021 9285 Views 1 comment Print

Jyoti Construction Vs Deputy Commissioner of CT & GST (Orissa High Court) 1. As far as the above contention is concerned, the Court is of the view that the prayer of the Petitioner that the debiting of the ECRL made by it should be reversed is a separate cause of action for which the Petitioner […]

jurisdictional facts should be established by Dept to justify a search authorization

October 10, 2021 675 Views 0 comment Print

Shiva Cement Limited Vs Director of Income Tax (Inv.) (Orissa High Court) It is trite that under Section 132(1) of the Act, the jurisdictional facts should be established by the Department to justify a search authorization. But there cannot be any presumption that there is no such information available with the Department. The observations by […]

No auto cancellation of Registration of Purchasing dealer for fraud by selling dealer

October 6, 2021 5304 Views 0 comment Print

Bright Star Plastic Industries Vs Additional Commissioner of Sales Tax (Orissa High Court at Cuttack) The Court finds merit in the contention of Mr. Harichandan that for the fraud committed by the selling dealer, which resulted in cancellation of a selling dealer’s registration, there cannot be an automatic cancellation of the registration of the purchasing […]

HC upheld reopening of computation of surcharge for earlier periods based on binding judgment

October 5, 2021 741 Views 0 comment Print

AO was justified to reopen the computation of surcharge for the periods 2000-01, 2001-02 and 2002-03 as re-computing the tax payable to give effect to the judgment of the Supreme Court, which the authorities were bound to do, could not be termed illegal. 

Dept to refund Service Tax recovered in excess of Resolution Plan: HC

October 3, 2021 1653 Views 0 comment Print

Jagat Janani Services Vs Goods & Service Tax Council (Orissa High Court) Service tax recovered in excess of amount approved by resolution plan is to be refunded by GST department In M/s. Jagat Janani Services v. Goods & Service Tax Council and Others [W.P.(C) No.17196 of 2020 dated September 21, 2021], M/s. Jagat Janani Services […]

Reopen GST Portal to Enable Form TRAN-1 Filing or Accept Manually: HC

September 29, 2021 4260 Views 1 comment Print

Sunny Motors Vs CBIC (Orissa High Court) Legitimate carry forward of ITC cannot be denied for non-filing of TRAN-1 – directed Department to permit filing of TRAN-1 till November 01, 2021. Current petition has been filed to direct the Department to accept the Goods and Services Tax (GST) TRAN-1 form under Rule 117 of the […]

Sale not become intra-State when Assembly of Parts was within state which were brought from other states

September 14, 2021 1041 Views 0 comment Print

Larsen & Toubro Ltd. Vs State of Orissa (Orissa High Court) as far as the present case is concerned, merely because the component parts were brought from different places outside Orissa and assembled in Orissa, it cannot be said that it was an intra-State sale and that a colourable device was deployed to avoid paying […]

Orissa HC exempts vessel from custom duty as notification cannot have retrospective application

September 4, 2021 1077 Views 0 comment Print

Petitioner’s imported vessels namely; ‘Jag Arnav’, ‘Jag Ratan’ and ‘Jag Rani’ were exempted from the payment of custom duty when they were first called in Indian Port. The Petitioner’s contention relied on the fact that the Exemption Notification 2012 which levied custom duty on imported vessels was passed after the import of their vessel and cannot have a retrospective application. Hence exempted the Petitioner from the payment of custom duty

Appeal can’t be dismissed for want of certified copy of order appealed against

September 1, 2021 5817 Views 0 comment Print

High Court of Orissa held that, mere delay in enclosing a certified copy of order appealed against along with the appeal should not be considered for rejecting the Appeal.

TDS deductible on conveyance allowance by LIC to its Development Officers

August 28, 2021 3825 Views 0 comment Print

Life Insurance Corporation of India Vs. ITO (TDS) (Orissa High Court) The short question that arises is whether LIC had a statutory obligation to deduct tax at source while paying the conveyance/additional allowance to its development officers? In support of the contention that conveyance/additional allowance are not income and therefore not liable for deduction of […]

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