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 […]
Only 24 Installments Are Allowed For Payment of Interest
Petitioner M/s P.K. Ores Pvt. Ltd. M/S. PK Minings Pvt.Ltd. Respondent Commissioner of Sales Tax & Another Decision by Orissa High Court Date of order or Judgement 6- May- 2022 Citation no. 2022(5) GSTPanacea 44 HC Orissa Hon’ble Judge Justice Jaswant Singh Justice Murahari Sri Raman Decision In Favour of Revenue Only […]
Tax Invoices For Inward Supply-ISD
Petitioner JSW Steel Ltd. Respondent Union of India Decision by Orrisa High Court Date of order or Judgement 17-May-2022 Citation no. W.P. (C) No. 10052 of 2022 2022 (5) GSTPanacea 11 HC Orrisa Hon’ble Judge Justice Jaswant Singh Justice M.S. Raman Decision In Favour of Revenue Tax Invoices For Inward Supply-The ISD as an office […]