Orissa HC disposes of petition on GST appeal rejection, allowing remedy once the GST Tribunal is reconstituted, in line with a prior ruling in M/s. Maa Tarini Traders
Orissa HC dismisses writ petition challenging late fee under CGST Act, advising the petitioner to avail the alternative remedy of appeal.
Orissa HC permits rectification under OGST Act Section 148 within six months as per CBIC notification. GST policy procedural compliance ensured.
Orissa HC dismisses CGST appeal as tax effect is below revised monetary limit for departmental appeals, following a withdrawal request by revenue counsel.
Narayan Sahu Vs Union of India and others (Orissa High Court) The Hon’ble Orissa High Court in the case of Narayan Sahu v. Union of India & Ors. [Writ Petition (Civil) No. 28012 of 2024 dated November 26, 2024] held that officers of State Tax are authorized to be Proper Officers as per Section 4 […]
Orissa High Court directs conditional acceptance of GST return revocation application, addressing delay and compliance with tax dues and penalties.
Orissa High Court dismisses challenge against penalty and seizure under GST Act, ruling notice was timely and the driver was the proper recipient.
The Orissa High Court addresses TDS credit denial in Malay Kar Vs Union of India. Issues include mismatched Form 26AS entries and employer non-compliance.
Petitioner presented medical reports to justify delay in GST Appeal Filing but court emphasized that statutory provisions regarding limitations are binding.
Orissa HC addresses challenges to the initiation of tax assessment and the retrospective effect of the amendment to Section 132(1) of the Income Tax Act.