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Orissa High Court

Section 16(2)(c) CGST Act 2017 Vires challenged in Orissa HC

May 5, 2021 5814 Views 0 comment Print

M/s. Shree Gobind Alloys Pvt. Ltd. Vs Union of India and others (Orissa High Court) Section 16(2)(c) of CGST Act, 2017 provides Input Tax Credit should be allowed to the recipient only when supplier has discharged the Output Liability through utilization of input tax credit admissible in respect of the said supply or by cash […]

Orissa HC Quashes Service Tax Notices issued to Lawyers

April 22, 2021 6078 Views 1 comment Print

Devi Prasad Tripathy Vs The Principal Commissioner CGST and Central Excise (Orissa High Court) A compliance affidavit has been filed by the Principal Commissioner, GST & Central Excise Commissionerate, Bhubaneswar enclosing the copies of instructions issued on 9th April, 2021 and 15th April, 2021 reiterating, inter alia, that the services provided by an advocate or […]

Orissa HC stays payment of IGST on Ocean Freight subject to SC decision

April 6, 2021 4014 Views 0 comment Print

In that view of the matter, it is clarified that while the question of the Petitioner being entitled to refund will await the final decision of the Supreme Court in the aforementioned SLPs, the Opposite Parties will not require the Petitioners before this Court hereafter to pay IGST on ocean freight until further orders.

Do not harass lawyers exempt from GST by sending notices: Orissa HC

March 31, 2021 18216 Views 3 comments Print

High  Court expresses its concern that practising advocates should not have to face harassment on account of the Department issuing notices calling upon them to pay service tax/GST when they are exempted from doing so, and in the process also having to prove they are practising advocates.

Freight charges not includable in sale price for calculating taxable turn over under Orissa Sales Tax

March 30, 2021 5520 Views 0 comment Print

Utkal Moulders Vs State of Orissa (Orissa High Court) In the considered view of the Court, the legal position, as explained in Hindustan Sugar Mills and others v. State of Rajasthan and others (supra) and the State of Karnataka and another v. Bangalore Soft Drinks Pvt. Ltd. (supra) supports the case of the Petitioner is […]

No Simultaneous Investigations by State & Central GST Authorities of same Assessee

March 23, 2021 5304 Views 0 comment Print

Sonam Berlia Vs State of Odisha and others (Orissa High Court) FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT 1. The present petition is by the proprietor of M/s. Arshee Venture which is engaged in trading of iron and scraps and has been assigned with GSTIN number. 2. It is stated that the Petitioner’s […]

Orissa HC admits Writ Petition against Faceless Appeal Scheme

March 9, 2021 11481 Views 1 comment Print

Hon’ble Orissa High Court Admitted the Writ Petition Filed By CTBA against Faceless Appeal Scheme The Cuttack Tax Bar Association (Life Member of AIFTP) filed the Writ Petition against the Notification of Union Government for Faceless Appeal Scheme bearing W.P.(C) No.33457 of 2020, which was listed for hearing in the Court of Hon’ble Chief Justice […]

OVAT Act: Penalty in Turnover escaping Assessment was not Automatic

March 8, 2021 2898 Views 0 comment Print

National Alumini Vs Dy. Commissioner (Orissa High Court) It is seen under Section 43 (2) of the OVAT Act the levy of penalty in the event of turnover escaping assessment, or under assessement, is not automatic. The AO has to be satisfied that escapement or under assessment of tax “is without reasonable cause”. Further upon […]

File representation with appropriate authority for Reimbursement of differential tax amount due to change in tax regime from VAT to GST: HC

January 5, 2021 1491 Views 0 comment Print

Kailash Chandra Bisoyi Vs State of Odisha (Orissa High Court)  The main issue involved in such matters is that the difficulty faced by the contractors due to change in the regime regarding works contract under GST. The grievance of the petitioner is that in view of the introduction of the GST, petitioner is required to […]

GST: Writ petition not maintainable if petitioner got alternative efficacious remedy of appeal

December 2, 2020 1578 Views 0 comment Print

Tata Steel Bsl Ltd Vs Union of India (Orissa High Court) Mr. S. Mishra, learned Standing Counsel on behalf of the opposite parties-Revenue submits that the present writ petition is not maintainable as the petitioner has got an alternative efficacious remedy of appeal under Section 107 of the CGST Act, against the impugned order under […]

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