The Orissa High Court has disposed of a writ petition after a tax authority admitted its error in creating a duplicate GST assessment for the same tax period, reducing the demand to zero.
Orissa HC ruled that Bhubaneswar Development Authority must refund an excess fee to a petitioner, citing a legal principle against unjust enrichment and a precedent from SC.
The Orissa High Court has set aside a tax demand order against Sai Sitaram Construction, ruling that it illegally included a GST amount already levied for the same tax period.
Orissa High Court has quashed an ex parte service tax demand, ruling that tax authority’s failure to consider petitioner’s arguments constituted a denial of a fair hearing.
The Orissa High Court directs a taxpayer to seek a remedy from the GST Department after their bank account was frozen, impacting daily business operations.
The Orissa High Court has allowed a delayed GST appeal from Chandrakanta Parida on the condition that he deposits 10% of the disputed tax within a week.
The Orissa High Court has condoned a 15-day delay in a tax appeal, finding the department’s explanation for the late filing to be plausible.
The Orissa High Court has permitted a vehicle owner, Sunil Kumar Dehury, to deposit motor vehicle tax arrears and file a reply seeking a waiver of associated penalties.
Orissa High Court held that writ petition against assessment order u/s. 147 read with section 144 of the Income Tax Act is not entertained due to availability of alternative remedy. Accordingly, writ dismissed.
The Orissa High Court has invalidated a state GST authority’s demand against a businessman, ruling that it lacked jurisdiction to investigate a case already under a parallel probe by a central GST intelligence unit. The court’s decision was based on a 2018 circular prohibiting dual investigations into the same taxpayer.
