Tag: Orissa HC

ArticleGST Article

Appellate Authority has no power to condone delay in filing appeal beyond the outer limit prescribed under Section 107(4) of the CGST Act

byCA Bimal Jain

The Hon’ble Orissa High Court in M/s. Sri Balaji Metallics Private Limited dismissed the writ petition filed against the rejection of a time-barred appeal, thereby holding that where the Assessee itself declared in Form GST APL-01 that the Order-in-Original was communicated to it on the very date of its passing

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.