Orissa High Court

Reopen GST Portal to Enable Form TRAN-1 Filing or Accept Manually: HC

Sunny Motors Vs CBIC (Orissa High Court)

Sunny Motors Vs CBIC (Orissa High Court) Legitimate carry forward of ITC cannot be denied for non-filing of TRAN-1 – directed Department to permit filing of TRAN-1 till November 01, 2021. Current petition has been filed to direct the Department to accept the Goods and Services Tax (GST) TRAN-1 form under Rule 117 of the […]...

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Sale not become intra-State when Assembly of Parts was within state which were brought from other states

Larsen & Toubro Ltd. Vs State of Orissa (Orissa High Court)

Larsen & Toubro Ltd. Vs State of Orissa (Orissa High Court) as far as the present case is concerned, merely because the component parts were brought from different places outside Orissa and assembled in Orissa, it cannot be said that it was an intra-State sale and that a colourable device was deployed to avoid paying […]...

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Orissa HC exempts vessel from custom duty as notification cannot have retrospective application

Great Eastern Shipping Company Ltd. and Anr. Vs Union of India (Orrisa High Court)

Petitioner’s imported vessels namely; ‘Jag Arnav’, ‘Jag Ratan’ and ‘Jag Rani’ were exempted from the payment of custom duty when they were first called in Indian Port. The Petitioner’s contention relied on the fact that the Exemption Notification 2012 which levied custom duty on imported vessels was passed after the import...

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Appeal can’t be dismissed for want of certified copy of order appealed against

Shree Jagannath Traders Vs Commissioner of State Tax Odisha (Orissa High Court)

High Court of Orissa held that, mere delay in enclosing a certified copy of order appealed against along with the appeal should not be considered for rejecting the Appeal....

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TDS deductible on conveyance allowance by LIC to its Development Officers

Life Insurance Corporation of India Vs. ITO (TDS) (Orissa High Court)

Life Insurance Corporation of India Vs. ITO (TDS) (Orissa High Court) The short question that arises is whether LIC had a statutory obligation to deduct tax at source while paying the conveyance/additional allowance to its development officers? In support of the contention that conveyance/additional allowance are not income and therefore ...

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Orissa HC stays section 148 notice issued in violation of section 148A

Charana Panda (HUF) Vs ITO (Orissa High Court)

Charana Panda (HUF) Vs ITO (Orissa High Court) 1. The Petitioner contends that there is violation of Section 148-A of the Income Tax Act, 1961 (‘Act’) and also that the proceedings are time barred. The competency of the officer who issued notice under Section 148 of the Act is also questioned. 2. Issue notice. 3. […]...

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Power to extend period to be exercised before expiry of original limitation period

Cobra Instalaciones Y Servicios, S.A. Vs Commissioner of Sales Tax (Orissa High Court) W.P. (C) No.15956 of 2013

Cobra Instalaciones Y Servicios, S.A. Vs Commissioner of Sales Tax (Orissa High Court)  M/s Cobra Instalaciones Y Servicios (Petitioner) challenged an assessment order dated May 15, 2013 (Assessment Order) passed under Section 42 of the Odisha Value Added Tax Act, 2004 (OVAT Act) for being passed beyond the period of limitation i.e. afte...

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Non issue of Draft Assessment order before passing Final order violates Section 144B

Orissa Stevedores Ltd. Vs Union of India And Others (Orissa High Court)

Orissa Stevedores Ltd. Vs Union of India And Others (Orissa High Court) 1. The challenge is that the order is violative of the principles of natural justice as no opportunity of hearing was given to the Petitioner. 2. Figures of the taxable income and demand for AY 2018-19 in the impugned assessment order of the […]...

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HC directs Condonation of delay in filing revocation application of GST registration

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

Gautam Construction Vs Commissioner of CT and GST (Orissa High Court) The delay in Petitioner’s invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) is condoned and it is directed that subject to the Petitioner depositing all the taxes, interest, late fee, penalty etc. due and complying with [&hell...

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HC declines to interfere at the stage of issuance of Section 147 notice for reopening

AMBER, Bhubaneswar Vs DCIT (Orissa High Court)

Court is not satisfied that the Petitioner has made out any case for interference by the Court at the present stage, i.e. the stage of issuance of the notice for reopening of the assessment under Section 147 ...

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