Orissa HC quashes GST summary assessment order for non-application of mind, issued at the last minute of extended time. Fresh hearing opportunity allowed.
Orissa HC directs OGST registration cancellation to be reconsidered, provided dues are cleared. Relief granted in line with Mohanty Enterprises judgment.
In the case Satyabrata Jena vs. State of Odisha & Others before the Orissa High Court, the petitioner, a government contractor, sought relief concerning outstanding payments due to changes in the tax regime from pre-GST to post-GST.
Orissa High Court sets aside an ex parte GST order, allowing a petitioner a hearing for a late reply under Section 73 of the Odisha GST Act, 2017.
Orissa High Court restores GST registration in Prem Kumar Motiwala’s case, applying precedent set in Harish Mahanta vs. Chief Commissioner CT and GST.
Orissa High Court condones delay in GST registration revocation for Pramila Sen, directing compliance with tax dues and formalities under OGST Rules.
Orissa High Court permits revocation of OGST registration on payment of taxes, penalties, and interest, citing prior case law as precedent.
Petitioner alleged that appeal order no. 3623 dated 21.10.2023 mentioned in intimation dated 30.11.2024 was never communicated to petitioner as mandate of Rule 121 in Odisha VAT.
Orissa HC stays SCN issued by Centre on a GST matter already addressed by state authorities, citing consolidation issues and legal provisions.
Union of India had launched prosecution u/s 276 (B) of IT Act, against the petitioner. By virtue of section 482 CrPC petitioner requests for the quashing of prosecution.
