GST DAILY – 218
HC directed dept. to open portal for filing of return as assessee couldn’t file return due to suspension of GSTIN
Tag: Orissa HC
Assessee cannot be deprived of filing an appeal due to non-constitution of the Arbitral Tribunal
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.
If an Assessee deposits all taxes, interest, etc. and complies with other formalities the Proper Officer can open the GST portal to enable the Assessee to file GST returns
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.
Orissa High Court asks AAAR to revisit GST levy on Go Cool outlets
The Orissa High Court has set aside an order by the Appellate Authority of Advance Rulings (AAAR) on not recognising…
Assessee entitled to file revocation application if complies with all the requirements of paying taxes, interest, late fee and penalty dues
The Hon’ble Orissa High Court in the case of Badajena Iron & Steel Industries (P.) Ltd. v. ST and GST…
GST DAILY – 163
HC directed dept. to provide another opportunity to assessee on medical grounds to file reply & pass fresh order THE…
High Court disposes 245 writ petitions by remanding the matter to Appellate Authority under Amnesty Scheme
The Hon’ble Orissa High Court in the case of M/s. Pravat Kumar Choudhury v. Additional State Tax Officer, CT &…
Entire disputed amount required to be deposited before opting writ remedy
The Hon’ble Orrisa High Court in Krushna Mohan Dutta v. Commissioner of CT & GST, Odisha & Others held that, the assessee is required to deposit entire disputed demand within 15 days if the assessee intends to seek remedy through writ court in case on non-constitution of GSTAT.
Pre-deposit made through E-credit ledger is valid under GST
The Hon’ble Orrisa High Court in M/s. Kiran Motors v. Addl. Commissioner of CT & GST set aside the appeal rejection order passed by the 1st Appellate Authority and held that a pre-deposit under GST can be made through electronic credit Ledger.