Orissa High Court rules against authority’s failure to follow CESTAT’s directions in a Central Excise case. Denied fair hearing signifies gross laches.
Orissa High Court rules pre-deposit under OVAT Act for first appeal can’t be used against second appeal. Detailed analysis and judgment in Swastik Agency case.
Orissa High Court held that since the investment in Government of India Fertilizer Bonds [GoI Bonds] was made under commercial expediency it did not bring an asset of a capital nature and the diminution in the value of the said bond are allowable as revenue loss.
Orissa High Court held that order passed under Section 254 (2) of the Income Tax Act, 1961 cannot be construed to be an order within the meaning of Section 260A to make it appealable before this Court.
Orissa High Court’s significant decision remanding 245 GST appeals following the Ministry of Finance’s recent Notification No.53/2023-Central Tax.
Orissa High Court stays GST demand on non-constitution of GSTAT. Analysis of the judgment in Smt. Sanghamitra Nanda vs. Central Board of Indirect Taxes and Customs.
The Orissa High Court has stayed a GST demand due to the non-constitution of the Second Appellate Tribunal, allowing the petitioner to challenge an appellate order.
Orissa High Court recently delved into the complexities of the Goods and Services Tax (GST) through the case of Sekh Aminur Islam Vs Commissioner of CT & GST. The pivotal concern was the GST recovery in the absence of a Second Appellate Tribunal
Analysis of Orissa High Court’s directive regarding non-constitution of GSTAT and the tax demand timeframe in Krushna Mohan Dutta Vs Commissioner of CT & GST.
Orissa High Court supports pre-deposit in GST appeal through the Electronic Credit Ledger (ECL). Insight into Kiran Motors Vs Addl. Commissioner of CT & GST.
