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The Honorable Orissa High Court in the case of Atulya Minerals dismissed the writ petition interalia stating that the Circular issued by the Central Government would be binding on the officers of Central GST officers only.
The Hon’ble Orissa High Court in the case of Alfa Cityinfra (P.) Ltd. held that any defect in the Show Cause Notice would cause violation of principles of natural justice. Hence, the demand was to be set aside and time was to be extended for Assessee to file reply and thereafter in event personal hearing was sought, it would be given.
Synopsis: Under Section 161 of the CGST Act, 2017, if rectification adversely affects any person, the affected party is required to be provided an opportunity of hearing.
Since the original order adversely affected the petitioner, thus, the third proviso to Section 161 came into picture, and the petitioner should have been given a hearing.
HC directed GST authorities to open portal to enable assessee to file GST return
The Hon’ble Orissa High Court in Atulya Minerals dismissed the writ petition interalia stating that the Circular issued by the Central Government would be binding on the officers of Central GST officers only.
Petitioner contesting for appellate order directed to deposit 20% of disputed tax; benefit of stay to be extended until GSTAT constitution
Non-constitution of Appellate Tribunal can’t deprive assessee of its benefits; Order to be stayed on making pre-deposit: HC
HC directed dept. to open portal for filing of return as assessee couldn’t file return due to suspension of GSTIN
The Hon’ble Orissa High Court in the matter of M/s. BPS Steel Syndicate (P.) Ltd. v. Union of India [Writ Petition (Civil) No. 6518 of 2023] held that M/s. BPS Steel Syndicate (P.) Ltd. (“the Petitioner”) cannot be deprived of its statutory remedy to appeal due to the non-constitution of the Arbitral Tribunal.
The Hon’ble Orrisa High Court in the case of Akshya Kumar Sahu disposed of the writ petition where Mr. Akshya Kumar Sahu sought to file an application for revocation of cancellation of registration, but could not file Form GSTR-3B due to suspension of GSTIN. Hence, aggrieved by the circumstances, the present writ petition was filed by the Petitioner.