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Orissa High Court

Orissa HC stays section 148 notice issued in violation of section 148A

August 28, 2021 1743 Views 1 comment Print

Charana Panda (HUF) Vs ITO (Orissa High Court) 1. The Petitioner contends that there is violation of Section 148-A of the Income Tax Act, 1961 (‘Act’) and also that the proceedings are time barred. The competency of the officer who issued notice under Section 148 of the Act is also questioned. 2. Issue notice. 3. […]

Power to extend period to be exercised before expiry of original limitation period

July 29, 2021 2703 Views 0 comment Print

Cobra Instalaciones Y Servicios, S.A. Vs Commissioner of Sales Tax (Orissa High Court)  M/s Cobra Instalaciones Y Servicios (Petitioner) challenged an assessment order dated May 15, 2013 (Assessment Order) passed under Section 42 of the Odisha Value Added Tax Act, 2004 (OVAT Act) for being passed beyond the period of limitation i.e. after lapse of […]

Non issue of Draft Assessment order before passing Final order violates Section 144B

July 8, 2021 2712 Views 0 comment Print

Orissa Stevedores Ltd. Vs Union of India And Others (Orissa High Court) 1. The challenge is that the order is violative of the principles of natural justice as no opportunity of hearing was given to the Petitioner. 2. Figures of the taxable income and demand for AY 2018-19 in the impugned assessment order of the […]

HC directs Condonation of delay in filing revocation application of GST registration

July 7, 2021 7191 Views 0 comment Print

Gautam Construction Vs Commissioner of CT and GST (Orissa High Court) The delay in Petitioner’s invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) is condoned and it is directed that subject to the Petitioner depositing all the taxes, interest, late fee, penalty etc. due and complying with […]

HC declines to interfere at the stage of issuance of Section 147 notice for reopening

July 5, 2021 1647 Views 0 comment Print

Court is not satisfied that the Petitioner has made out any case for interference by the Court at the present stage, i.e. the stage of issuance of the notice for reopening of the assessment under Section 147

Wrongful availment of ITC – Orissa HC denies Bail

June 30, 2021 972 Views 0 comment Print

Santosh Kumar Gupta Vs Union of India (Orissa High Court) The genesis of the case relates to the search conducted on 29.02.2020 in the office premises of M/s. Pacific Packaging Industries which is a proprietorship concern of the Petitioner by the Senior Intelligence Officers of the Directorate General of Goods and Services Tax Intelligence. In […]

Reviving of case after 18 years of issuance of SCN unjustified

June 24, 2021 1539 Views 0 comment Print

Reviving of assessee’s case after 18 years, the Opposite Parties had acted unreasonably particularly since assessee could not have reasonably expected that the proceedings against it would be kept alive for these many years without any action being taken and also, assessee could not be expected to preserve its records for these many years and to be able to answer a SCN after 18 years.

No anticipatory bail granted to journalist who alleged of cheating depositors through ponzi schemes

June 17, 2021 1119 Views 0 comment Print

High Court had refused to grant anticipatory bail to assessee-journalists who being accused of cheating depositors through Ponzi schemes as assessee had been indicted in an economic offence which was of serious in nature and the larger angle of conspiracy with regard to patronage of political and other persons in growth of such ponzi firms were required to be unearthed, no effective investigation could be made by the police by enlarging assessee on pre-arrest bail, even if he was ready and willing to cooperate with the investigation by remaining on pre-arrest bail.

GST Appellate Authority should adopt more liberal approach in matters of condonation of delay

June 10, 2021 4377 Views 0 comment Print

M/s. Shree Udyog Vs Commissioner of State Tax Odisha (Orissa High Court) The difficulties generally faced by lawyers and litigants in applying for and obtaining certified copies of orders is generally known. Acknowledging this reality, the explanation offered for the delay in furnishing such certified copy ought to have been accepted by the Appellate Authority […]

HC quashes Plea to challenge Office Memorandum prescribing guidelines for implementation of GST in works contract

June 7, 2021 2493 Views 0 comment Print

Since Office Memorandum (OM) only prescribed the manner/procedure of calculation to determine the amount of tax in a particular eventuality in the transitional period of migration to GST Act with effect from 1st July, 2017 consequently, the Court found no merit in assessee’s challenge to quashed the said OM in law.

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