Sponsored
    Follow Us:

Orissa High Court

ITC allowed on inputs/services used for mall construction for letting out

May 27, 2019 6408 Views 0 comment Print

Orissa High Court in the case of M/s. Safari Retreats Private Limited vs. Chief Commissioner of CGST held that Credit on inputs/services used for construction of malls for the purpose of letting out is allowable.

HC allows set off of ITC received from Construction against GST Payable on Rent

April 17, 2019 108954 Views 1 comment Print

Safari Retreats Private Limited Vs Chief Commissioner of Central Goods & Service tax (Orissa High Court) The case of the petitioners is that the petitioners are mainly carrying on business activity of constructing shopping malls for the purpose of letting out of the same to numerous tenants and lessees. Huge quantities of materials and other […]

Valuation- Demurrage not includible – Explanation to Valuation Rule 10(2) is bad

January 30, 2019 4611 Views 0 comment Print

Observing that the provisions in the Customs Act were silent about demurrage, the High Court held that it is beyond the legislative powers to include demurrage charges in the rules for Customs valuation. Supreme Court judgements in Wipro ltd, Essar Steel Ltd. and Mangalore Refinery and Petrochemicals Ltd. were relied on.

GST Officer must assist taxpayer in filing GST return if he faces problem in filing

August 6, 2018 1761 Views 0 comment Print

Pramod Behera Construction Vs Commissioner of State Tax (Orissa High Court) We find that although under the GST regime all applications required to be done online. in the event any dealer faces any problem in uploading such data, the Commissioner ought to place alternative authority with the Sales Tax Officer or appropriate officer before whom […]

TRO cannot attach property subjected to SARFAESI recovery proceedings

June 7, 2017 11295 Views 0 comment Print

Where properties attached by Tax Recovery Officer (TRO) had already been subjected to recovery proceedings by a secured creditor under SARFAESI Act, 2002, the attachment order was quashed in view of section 35 of SARFAESI Act which makes it clear that the Act would override other laws and would have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force.

Ballasts or boulders or chips are mineral for Sales Tax levy: Orissa HC

March 1, 2017 5028 Views 0 comment Print

Ballasts or boulders or chips being mineral as per Entry 117 of the taxable list are exigible to tax at the rate of 4% of taxable list. Moreover, the appeal has been purportedly filed before the Tribunal with proper perspective and there is no defect in raising any such plea before it.

No Interest on Sales Tax Refund during Pendency of Re-Assessment Proceedings under Orissa Sales Tax Act, 1947

January 6, 2017 942 Views 0 comment Print

The fact in the instant case is that the assessee has submitted its return, which was assessed, but subsequently it was found that there is some suppression in submission of return so far as it relates to gross turn-over of the assessee and as such, reassessment order has been directed to be initiated under the provisions of Section 12(8) of the Act.

Demand without pre show cause notice for consultation meeting valid if appellant suppressed facts

January 5, 2017 954 Views 0 comment Print

Commnr.,Central Excise, Customs and Service Tax Vs Sanket Communications Pvt. Ltd. (Orissa High Court) Heard Mr.P.Mohapatra, learned Standing counsel for the Central Excise, Customs & Service Tax for the petitioners and learned counsel appearing for the opposite party. Petitioners have filed this application to review/modification of the order dated 15.12.2016 passed in W.P.(C) No. 21861 […]

Section 234E – Odisha High Court Stays Recovery Proceeding

July 3, 2014 11186 Views 0 comment Print

Hon’ble Odisha High Court has granted stay on the recovery of Late fee charged Under Section 234E of the Income Tax Act,1961. In Separate cases Hon’ble Bombay, Rajashthan, Kerala and Karnataka High Court has already stayed the Recovery Proceeding U/s. 234E of the Income Tax Act,1961 till the final verdict in the case.

Section 132 – Assessing Officer has no authority to seize stock-in-trade

October 24, 2012 8309 Views 0 comment Print

Section 132(1)(iii) empowers the authorized officer to seize any such books of account, other documents, money, bullion, jewellery or other valuable article or thing found as a result of such search which represent either wholly or partly undisclosed income or property of the person. However, the proviso carves out an exception.

Sponsored
Sponsored
Search Post by Date
March 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930
31