Orissa HC ruled that Bhubaneswar Development Authority must refund an excess fee to a petitioner, citing a legal principle against unjust enrichment and a precedent from SC.
The Orissa High Court has set aside a tax demand order against Sai Sitaram Construction, ruling that it illegally included a GST amount already levied for the same tax period.
Orissa High Court has quashed an ex parte service tax demand, ruling that tax authority’s failure to consider petitioner’s arguments constituted a denial of a fair hearing.
The Orissa High Court directs a taxpayer to seek a remedy from the GST Department after their bank account was frozen, impacting daily business operations.
The Orissa High Court has allowed a delayed GST appeal from Chandrakanta Parida on the condition that he deposits 10% of the disputed tax within a week.
The Orissa High Court has condoned a 15-day delay in a tax appeal, finding the department’s explanation for the late filing to be plausible.
The Orissa High Court has permitted a vehicle owner, Sunil Kumar Dehury, to deposit motor vehicle tax arrears and file a reply seeking a waiver of associated penalties.
Orissa High Court held that writ petition against assessment order u/s. 147 read with section 144 of the Income Tax Act is not entertained due to availability of alternative remedy. Accordingly, writ dismissed.
The Orissa High Court has invalidated a state GST authority’s demand against a businessman, ruling that it lacked jurisdiction to investigate a case already under a parallel probe by a central GST intelligence unit. The court’s decision was based on a 2018 circular prohibiting dual investigations into the same taxpayer.
Orissa HC directs restoration of original GST registration and allows claiming of Input Tax Credit, ruling technical difficulties cannot prevent enforcement of revisional orders.
