Tag: Orissa HC

ArticleGST Article

Refund of Tax Paid Twice by Mistake Cannot Be Denied on Ground of Limitation under Section 54 of the GST Act

byCA Bimal Jain

The Hon’ble Orissa High Court in the case of Rajendra Narayan Mohanty held that refund claimed in respect of tax paid erroneously or under mistaken notion cannot be denied solely on the ground of limitation stipulated in Section 54 of the CGST/OGST Act, as the matter falls within the ambit of Article 265 of the Constitution of India, which mandates that no tax shall be levied or collected except by authority of law.

ArticleGST Article

Demand of Rs. 231 Crore stayed on SCN issued for multiple years where Constitutionality and fairness of ISD provisions is under challenge

byCA Bimal Jain

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 ArticleHigh Court

State-Tax Officers authorised can act as ‘proper-officer’ for IGST Act

byCA Bimal Jain

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