Orissa High Court

Bogus ITC | Fake GST Invoices | Orissa HC grants Bail to accused

Gurdit Dang Vs State of Odisha (Orrisa High Court)

It is said that they have issued fake invoices in the name of eight non-existent and fictitious business entities without physical movement of the goods and both being defacto operators have lodged claim of wrongful utilization of bogus ITC on the strength of fake invoices without physical receipt of the goods....

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Bail granted in fictitious entity investigation as petitioner was in custody for more than a year

Kashmir Kumar Agrawal Vs State of Odisha (Orissa High Court)

It should be kept in mind that the offences under Section 132(1)(b)(c)& (i) of the OGST Act are punishable with a maximum punishment of five years Rigorous Imprisonment. Therefore, investigation ought to be completed within 60 days as per Section 167 Cr.P.C. Of course, Section 173(8) Cr.P.C. permits the investigating agency to keep the in...

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HC Quashes reopening notice issued merely based on change of opinion

Rama Devi Sabat Vs DCIT (Orissa High Court)

Rama Devi Sabat Vs DCIT (Orissa High Court) Contending that the initiation of the reassessment proceedings was based merely on a change of opinion, the present petition has been filed. A perusal of the reasons mentioned above for reopening of the assessment reveals that there was no new material available with department. It is also [&hel...

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Section 148 reassessment based on mere change of opinion is invalid

Jagannath Promoters & Builders Vs DCIT (Orissa High Court)

Reassessment under section 148 was not justified as ‘reason to believe’ that income for the AY in question had escaped assessment was based on a mere ‘change of opinion’....

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No Section 153A Assessment If no incriminating materials found during Search

Smt. Smrutisudha Nayak Vs Union of India (Orissa High Court)

Smt. Smrutisudha Nayak Vs Union of India (Orissa High Court) Orissa High Court held that assessment proceedings cannot be initiated if no incriminating materials are seized at the time of the search. Smrutisudha Nayak (Petitioner”)filed the petition challenging the initiation of the assessment proceedings under Section 153A of the Incom...

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Pre deposit for appeal under GST should be paid through cash ledger only: HC

Jyoti Construction Vs Deputy Commissioner of CT & GST (Orissa High Court)

Jyoti Construction Vs Deputy Commissioner of CT & GST (Orissa High Court) 1. As far as the above contention is concerned, the Court is of the view that the prayer of the Petitioner that the debiting of the ECRL made by it should be reversed is a separate cause of action for which the Petitioner […]...

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jurisdictional facts should be established by Dept to justify a search authorization

Shiva Cement Limited Vs Director of Income Tax (Inv.) (Orissa High Court)

Shiva Cement Limited Vs Director of Income Tax (Inv.) (Orissa High Court) It is trite that under Section 132(1) of the Act, the jurisdictional facts should be established by the Department to justify a search authorization. But there cannot be any presumption that there is no such information available with the Department. The observation...

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No auto cancellation of Registration of Purchasing dealer for fraud by selling dealer

Bright Star Plastic Industries Vs Additional Commissioner of Sales Tax (Orissa High Court at Cuttack)

Bright Star Plastic Industries Vs Additional Commissioner of Sales Tax (Orissa High Court at Cuttack) The Court finds merit in the contention of Mr. Harichandan that for the fraud committed by the selling dealer, which resulted in cancellation of a selling dealer’s registration, there cannot be an automatic cancellation of the registrat...

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HC upheld reopening of computation of surcharge for earlier periods based on binding judgment

Sky Automobiles Vs Deputy Commissioner of Commercial Tax (Orissa High Court)

AO was justified to reopen the computation of surcharge for the periods 2000-01, 2001-02 and 2002-03 as re-computing the tax payable to give effect to the judgment of the Supreme Court, which the authorities were bound to do, could not be termed illegal. ...

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Dept to refund Service Tax recovered in excess of Resolution Plan: HC

Jagat Janani Services Vs Goods & Service Tax Council (Orissa High Court)

Jagat Janani Services Vs Goods & Service Tax Council (Orissa High Court) Service tax recovered in excess of amount approved by resolution plan is to be refunded by GST department In M/s. Jagat Janani Services v. Goods & Service Tax Council and Others [W.P.(C) No.17196 of 2020 dated September 21, 2021], M/s. Jagat Janani Services [...

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