Orissa High Court dismisses the petition filed by Khimji Super Bikes LLP against the State of Odisha and others. The court states non-compliance with the direction to file Form-F under Odisha Motor Vehicles Taxation Rules as the reason for the dismissal.
Orissa High Court held that 150 HP Fully Automatic ATS (Auto-Transformer Starter) Control Panel, Motor Starter Panel Board and other Control Panel is comprehended in the term “accessories” under OVAT Act which attracts a rate of tax @ 4% for the tax periods prior to 01.04.2012 and @5% for the tax periods commencing from 01.04.2012 to the periods of assessment.
Read the full text of the judgment/order of Orissa High Court in the case of Dilpreet Singh Chhabra Vs ITO. HC directs re-adjudication due to a medical situation in the family.
The Orissa High Court dealt with a writ petition challenging the 1st appellate order passed by the Joint Commissioner of State Tax (Appeal), Jajpur Range, Odisha. The petitioner, Biswal Sales, sought to appeal the order, but the 2nd appellate tribunal had not been constituted yet.
In MMTC Ltd. Vs Deputy Commissioner of Sales Tax, the Orissa High Court asserts that the writ court cannot decide disputed facts about tax dues payments, directing the petitioner to approach the Assessing Officer.
Explore the Orissa High Court’s recent ruling in the case of Chirag Industries vs the Additional Commissioner of State Tax, where coercive actions for GST arrears recovery were suspended pending a writ petition
In Sri Gopal Store vs AO case, Orissa High Court ruled that a minimum of seven days must be provided for compliance with a show cause notice in faceless assessment proceedings
HC held that if the deposit of tax had been already made and the Appellate Tribunal is not yet constituted then the rest of the demand shall remain stayed.
Orissa High Court mandates AO to review Legend Steel’s stay application, emphasizing on judicial discretion over administrative circulars for fair assessment.
The recent Orissa High Court ruling in Laxman Barik Vs Joint Commissioner of State Tax case, where it stayed GST demand and condoned delay due to absence of GST Tribunal, is a significant legal precedent in GST law interpretation.
