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Orissa High Court

Dispatch Register Entry Not Primary Evidence to Deny Section 154 Rectification

December 2, 2024 558 Views 0 comment Print

Orissa High Court rules against revenue for denying rectification due to alleged time bar, emphasizing lack of primary evidence of service on the petitioner.

Orissa HC Restores GST Appeal considering non-attendance due to Health Issues

December 2, 2024 285 Views 0 comment Print

Orissa High Court reinstates taxpayer’s appeal, acknowledging health issues that prevented attendance at hearings, allowing further defense opportunity.

Orissa HC Allows GST Registration Revival on Dues Settlement

December 1, 2024 303 Views 0 comment Print

Orissa High Court condones delay and permits GST registration revival for Satyananda Kabi, contingent on settlement of dues and compliance with legal formalities.

Seniority of GST Officer to be reckoned from from Initial Appointment date, Not Confirmation

November 20, 2024 444 Views 0 comment Print

Orissa High Court held that once an incumbent is appointed to a post according to the rules, his seniority has to be reckoned from the date of the initial appointment and not according to the date of confirmation, unless the rules provide otherwise.

Orissa HC Dismisses Writ Petition challenging Manual Income Tax Assessment

November 16, 2024 402 Views 0 comment Print

Orissa High Court rejects Sri Gopal Store’s writ challenging a manual assessment, citing the absence of faceless assessment requirements for the 2021-22 tax year.

Orissa HC Allows GST Appeal Delay Until GST appellate Tribunal Forms

November 16, 2024 435 Views 0 comment Print

Orissa HC grants taxpayers the right to defer GST demand challenges due to absence of GST Appellate Tribunal, referencing the Maa Tarini Traders case.

Income Tax Offences Under Section 279 Can Be Compounded Before or After Proceedings: Orissa HC

November 16, 2024 348 Views 0 comment Print

Orissa High Court rules offences under Section 279 of the Income Tax Act can be compounded before or after proceedings start, overturning a time-barred rejection.

Unblocking of ITC directed in matter of wrong availment of ITC to allow assessee to file return

November 11, 2024 501 Views 0 comment Print

Orissa High Court held that proper officer has exercised discretion in intimating petitioner that ITC has wrongly been availed. However, directed unblocking of Input Tax Credit for filing return within prescribed period.

Orissa HC Directs Re-evaluation of MSME RFP Rejection by Odisha I&PR Dept

November 6, 2024 342 Views 0 comment Print

Orissa High Court orders Scrutiny Committee to review MSME unit Focal Hub’s RFP rejection for empanelment as an audio-visual agency in Odisha I&PR Dept.

Orissa HC Orders Review of Tax Relief Eligibility under SLVDR in SCN Dispute

November 6, 2024 285 Views 0 comment Print

Orissa High Court directs Designated Committee to review tax relief eligibility for Orissa Stevedores Ltd. under Sabka Vishwas Scheme 2019 after SCN dispute.

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