Can Pre-deposit for filing appeal under gst be paid through cash ledger?
Case Title Jyoti Constructions vs Deputy Commissioner of CT & GST, Jaipur (0rissa) Court Orissa High Court Honorable Judges Justice B.P. Routray Citation 2021 (10) GSTPanacea 35 HC Orissa W.P.(C) Nos.23508, 23511, 23513, 23514 and 23521 of 2021 Judgement Date 07-October-2021 Council for Petitioner Mr. Ajit Kumar Roy Council for Respondent Mr. Sunil Mishra In […]
Was the validity of the propriety of Revised Guidelines relating to works contract issued by the Government of Odisha in Finance Department?
Government of Odisha in Finance Case Title Deepak kumar das vs State of Orissa & Ors Court Orissa High Court Honorable Judges Justice Jaswant Singh and Justice M.S. Raman Citation 2022 (8) GSTPanacea 329 HC Orissa W.P.(C) No. 14897 of 2021 Judgement Date 25-August-2022 Council for Petitioner Mr. Prabodha Chandra Nayak Council for Respondent […]
Can “Viability Gap Fund” from the Government for its work undertaken under PPP mode be claimed exemption from levy of GST?
levy of GST Case Title L&T Sambalpur Rourkela Tollway Limited vs CT & GST Officer and other. Court Orissa High Court Honorable Judges Justice Jaswant Singh & Justice M.S. Raman Citation 2022 (3) GSTPanacea 327 HC Orissa W.P.(C) No.6803 of 2022 Judgement Date 21-March-2022 Council for Petitioner Sujit Ghosh Council for Respondent Sunil Mishra Section […]
Bail application for a bread-earning member of a family who has been in custody for over a year now?
a bread-earning member Case Title Ajaj Ahamad vs State of Orissa Court Orissa High Court Honorable Judges Justice S.K.Panigrahi Citation 2022 (4) GSTPanacea 317 HC Orissa BLAPL No.6498 of 2021 Judgement Date 04-April-2022 Council for Petitioner Ashok Mohanty Council for Respondent Choudhury Satyajit Mishra Section NA In Favour of In Favour of Assesses The Orissa High […]
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?
GSTIN passed against registered Case Title Shree Hari Printers vs The Commissioner, Commercial Taxes & GST and Others Court Orissa High Court Honorable Judges Justices Jaswant Singh and M.S Raman Citation 2022 (8) GSTPanacea 283 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 […]
Non submission of certified Copy of impugned order with appeal memo in GST-APL form within stipulated time.
form within stipulated time Case Title M/s Atlas PVC Pipes Ltd Vs State of Orissa and ors. Court Orissa High Court Honorable Judges Justice.Krushna Ram Mohapatra Citation 2022 (6) GSTPanacea 221 HC Orissa WPA 14163 of 2022 Judgement Date 29-June-2022 Council for Petitioner Sudeepta Kumar Singh Council for UOI Council for State Sunil Mishra […]
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 […]