Can interest demand of GST under section 50 be levied before adjusting the Electronic Credit ledger?
adjusting the Electronic Credit ledger Case Title M/s Utkal Automobiles P Ltd Vs Union of India and Ors Court Orissa High Court Honorable Judges Jaswant Singh Citation 2022 (7) GSTPanacea 228 HC Orissa W.P.A. 10277 of 2020 Judgement Date 11-July-2022 Council for Petitioner Rudra Prasad Kar Sriman Arpit Mohanty Bhabani Prasad Mohanty Council for UOI […]
Odisha High Court allows manual rectification in GSTR-1 for the period of September’2017 and March’2018 for B2B supplies erroneously shown as B2C.
Title Shiva Jyoti Construction vs Union of India Court Orissa High Court Citation 2023 (1) GSTPanacea 02 HC Orissa WP (C) No 18217/2017 Dated 12-January-2023 Honorable Judges JUSTICE M.S. RAMAN 1. The Petitioner before this Court seeks a direction to the Opposite Parties to permit the Petitioner to rectify the GST Return filed for the […]
Can writ petition be withdrawn with the observation that in the event appeal(s)?
withdrawn with the observation Case Title Nath Enterprises vs Union of India & Others. Court Orissa High Court Honorable Judges Justice Jaswant Singh & Justice M.S. Raman Citation 2022 (7) GSTPanacea 213 HC Orissa W.P.(C) No 7910 of 2022 Judgement Date 22-July-2022 Council for Petitioner Tushar Kanti Satapathy Council for Respondent Radheshyam Chimanka The Orissa High […]
Can Non-Restoration of GST Registration be considered a violation of the “Right to Livelihood” [Article 21 – Constitution of India]?
Article 21 – Constitution of India Case Title Durga Rama Patnaik vs Additional Commissioner of GST (Appeals) Court Orissa High Court Honorable judges MR. Justice Jaswat Singhand MR. Justice Murahari Sri Raman Citation W.P (C) No. 7728/2022 2022 (10) GSTPanacea 198 HC Orissa Judgement Date 13-10-2022 Article 21 – Constitution of India Can Non-Restoration of GST […]
The Matter is pending and yet to receive the final order.
The Matter is pending Case Title Krishna Marndi vs Additional Commissioner of State Tax Appeal CT & GST Court Orissa High Court Honorable Judges Justice Jaswant Singh and Justice M.S. Raman Citation 2022 (8) GSTPanacea 181 HC Orissa W.P.(C)No.31710 of 2021 Judgement Date 01-August-2022 Council for Petitioner Ms. Kananbala Roy Choudhury Council for Respondent Mr. […]
Can ITC be denied on non filer of supplier GST returns?
filer of supplier GST returns? Case Title M/s Shivom Minerals Ltd Vs Union of India and Ors Court Orissa High Court Honorable Judges Justice Jaswant Singh and Justice M.S Raman Citation 2022 (8) GSTPanacea 179 HC Orissa W.P.C 13302 of 2022 Judgement Date 03-August-2022 Council for Petitioner Jagabandhu Sahoo Ms. K Sahoo Council for UOI P.K Prahi […]
Can limitation of time period for appeal against cancellation of registration relaxed in case of delay during pandemic?
appeal against cancellation of registration Case Title The Flora, Bhubaneshwar vs Union of India & Ors. Court Orissa High Court, Cuttack bench Honorable Judges Justice Jaswant Singh and Justice M.S.Raman Citation 2022 (8) GSTPanacea 168 HC Orissa W.P(C) No. 17425 of 2022. Judgement Date 12-August-2022 Council for Petitioner Mr S.Dwibedi Mr S.Das Council for CGST […]
Can an order for cancellation of GSTIN be passed against the registered person for non-filing of statutory returns under GST if he shows that there were just and proper reasons for not filing the same?
Case Title Shree Hari Printers vs The Commissioner, Commercial Taxes & GST and Others Court Orissa High Court Honorable Judges Justice Jaswant Singh and JusticeM.S.Raman Citation 2022 (8) GSTPanacea 129 HC Orissa W.P.(C) No.19493 of 2022 Judgement Date 11- August- 2022 Council for Petitioner Mr. Rudra Prasad Kar and Asit Kumar Dash Council for Respondent […]
What would prevail when there is a conflict between the provisions of a statutory Act and that of a notification or circular issued by an administrative authority?
Case Title Shree Udyog vs Commissioner of State Tax Odisha, Cuttack and others Court Orissa High Court Honorable Judges Justice K.R. Mohapatra Citation 2021 (6) GSTPanacea 19 HC Orissa W.P.(C) No.14887 of 2021 Judgement Date 10- June- 2021 Council for Petitioner Mr. V. Narasingh Council for Respondent Mr. Mr.S.S. Padhy The High Court of Orissa, Cuttack […]
Electronic Credit Ledger Can’t be Utilized for Pre-Deposit
Petitioner Jyoti Construction Respondent Dy. CCT & GST Decision by Orissa High Court Date of order or Judgement 7th October, 2021 Citation no. 2021 (10) GSTPanacea 14 HC Orissa Hon’ble Judge Chief Justice S. Muralidhar Justice B.P. Routray Decision In Favour of Revenue Electronic Credit Ledger Can’t be Utilized-Section 41(2) of the OGST Act limits […]