GST DAILY – 409 : Matter to be remanded as assessee lost right to appeal due to time consumed in hospitalization: HC
THE ORISSA HIGH COURT in the Case of
Tag: Orissa HC
GST DAILY – 405 : Assessee should apply for rectification application against denial of ITC as per the Circular No. 237/31/2024-GST: HC
THE HON’BLE ORISSA HIGH COURT IN THE CASE OF City Ply and Hardware V/s Union of India, decided on 2-12-2024
GST DAILY – 403 : Assessee was directed to apply for rectification of order rejecting the ITC claim as per circular issued by CBIC: HC
THE HON’BLE ORISSA HIGH COURT IN THE CASE OF Monalisha Construction V/s Chief Commissioner of CT and GST, decided on 11-11-2024
Demand of Rs. 231 Crore stayed on SCN issued for multiple years where Constitutionality and fairness of ISD provisions is under challenge
The Hon’ble Orissa High Court in Vedanta Limited held that there is a prima facie case concerning the challenge to GST Input Service Distributor (ISD) provisions, and, citing Karnataka High Court precedent, stayed the operation of a show cause notice for GST demand issued for multiple financial years until further orders.
GST DAILY – 326 : Demand notice issued without providing a date for personal hearing is invalid: HC
THE HON’BLE ORISSA HIGH COURT IN THE CASE OF Bijay Kumar Mohanty V/s Chief Commissioner of CT and GST, decided on 8-8-2024
Reconstitution of GSTAT Selection Committee can Undertake de novo Process in Absence of Statutory Bar
The Hon’ble Orissa High Court in the case of Pranaya Kishore Harichandan v. Union of India and Others [W.P.(C) No.…
HC stays selection of candidates for GSTAT judicial member’s post
Orissa High Court imposed restriction on selectin of candidates for the post of judicial member of Goods and Services Tax Appellate Tribunal (GSTAT) in the state.
Lawgics – Judgment No. 199
Synopsis: Rejection of appeal on ground that appeal was not filed electronically under Rule 108 of CGST Rules, 2017 is invalid in case of non availability of order–in–original on GST portal and Appeal being filed manually.
State-Tax Officers authorised can act as ‘proper-officer’ for IGST Act
The Hon’ble Orissa High Court in the case of Narayan Sahu held that officers of State Tax are authorized to be Proper Officers as per Section 4 of the IGST Act. The officers of State Tax are authorized to be proper officers under IGST Act subject to exceptions and conditions to be notified by the Government. Noting that there was no notification to limit the State Tax authorities to cross-authorize on IGST matters, dismisses the petition accordingly and upholds the order
GST DAILY – 297
HC permitted assessee to resubmit corrected Form-GSTR-1 as there will be no loss to revenue