Orissa HC rules surplus electricity used in another unit for manufacturing dutiable goods is entitled to Cenvat credit. No substantial question of law arises.
Orissa High Court rules that claims before the approval of a resolution plan are extinguished, reinforcing the IBC’s provisions for corporate debtors.
The adjudication of the same is awaited before the Additional / Joint Commissioner of Central Goods and Services Tax, Office of the Principal Commissioner of Central Tax.
The present appeal is preferred against order passed by ITAT pertaining to assessment year 2012-13. Appeal before the Tribunal was against appellate order dated 21st September, 2023.
The Orissa High Court holds that electricity transmission and distribution charges are exempt from GST, pending further review by the Supreme Court.
Orissa HC halts IT proceedings on petitioner’s claim of non-receipt of Section 148A(b) notice, pending further hearing on Nov 13, 2024.
Orissa High Court dismissed the petition relating to levy of fine due to late filing of bill of entry due to availability of statutory remedy. Directed petitioner to find statutory remedy who can deal with its grievance.
Orissa High Court quashed GST demand on Alfa Cityinfra due to a defective SCN violating natural justice. Extended time for response and assured personal hearing.
Orissa High Court held that tractor trolly is not a ‘motor vehicle’ for the purpose of section 2(h) of the Orissa Entry Tax Act, 1999 and hence not amenable to entry tax. Accordingly, petition allowed.
Orissa HC rules that rectification applications under Section 161 of CGST Act must be considered within prescribed time. Hearing required if adverse impact on assessee.
