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Orissa High Court

HC rejects 3rd bail plea of Film Producer Shrikant Mohta

December 1, 2020 1107 Views 0 comment Print

Shrikant Mohta Vs Republic of India (Orissa High Court) Conclusion:  There had been no substantial change in circumstances after rejection of the last bail application of assessee by the court in January this year and subsequent dismissal of his SLP by the Supreme Court in February. Further, huge number of documents had been seized and […]

GST liability due to change in tax regime to GST regime- HC asks petitioner to make representation before Govt

November 9, 2020 846 Views 0 comment Print

PV Constructions Vs The Executive Engineer (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 pay […]

HC Grants Bail to Person Alleged of Economic Offence under GST

November 4, 2020 1287 Views 0 comment Print

The instant petition is filed to seek bail against the offences alleged against petitioner which are punishable under Sections 132(1)(b) and 132(1)(l) of the Central Goods and Services Tax Act, 2017.

Writ cannot be entertained as an efficacious statutory remedy is available to petitioner: HC

September 3, 2020 822 Views 0 comment Print

Paradeep Phosphates Ltd. Vs Asst. Commissioner, CGST And Central Excise (Orissa High Court) we are of the considered opinion that since an efficacious statutory remedy is available to the petitioner to assail the legality and validity of the order passed under Annexure-5, this Court should be slow in entertaining the writ petition at this stage. […]

GST -Section 50 CGST Act, 2017 – Interest liability for delayed payment of GST on net cash tax liability

August 25, 2020 6831 Views 0 comment Print

Prasanna Kumar Bisoi Vs  Union of India  (Orissa High Court) In a recent ruling passed by Hon’ble Orissa high court, held that w.r.t. interest liability for delayed payment of GST under Section 50(1) of the CGST Act, 2017, is required to be paid on net cash tax liability in view of the decision taken by […]

Solvency certificate can be insisted for Grant or Renewal of Excise Licenses of Liquor

August 3, 2020 4062 Views 0 comment Print

whether the Government of Orissa in its Department of Excise can insist on furnishing Bank Guarantee, instead of Solvency certificate, for grant or renewal of Excise Licenses in respect of liquor?

Countrywide cartel specializing in defrauding GST system seems to be operating: HC

July 27, 2020 10032 Views 0 comment Print

Explore the Odisha High Court’s ruling on the bail application of Amit Beriwal, accused in a massive GST fraud case. The court emphasizes the seriousness of economic offenses.

Money Laundering is an act of financial terrorism: HC

July 13, 2020 3144 Views 0 comment Print

High Court of Orissa held that The offence of Money Laundering is nothing but an act of financial terrorism that poses a serious threat not only to the financial system of the country but also to the integrity and sovereignty of a nation.

ITAT cannot dismiss an Appeal merely because tax payer was not participating in proceeding

March 18, 2020 951 Views 0 comment Print

Rabindra Kumar Mohanty Vs Registrar, ITAT (Orissa High Court) Article 265 of the Constitution mandates that no tax can be collected except by authority of law. Appellate proceedings are also laws in strict sense of the term, which are required to be followed before tax can legally be collected. Similarly, the provisions of law are […]

HC quashes Order for Tax & penalty passed without Opportunity | Section 75 | CGST Act 2017

January 9, 2020 3735 Views 0 comment Print

Serajuddin and Co. Vs Union of India (Orissa High Court) A perusal of sub-section 4 of the Section 75 of  CGST Act 2017 makes it clear that whenever an assessee, chargeable with tax and penalty makes a request in writing for opportunity of hearing, such an opportunity should be granted to him. Here, admittedly though […]

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