Refund cannot be withheld under Section 54(11) of the CGST Act merely because the Revenue contemplates filing an appeal
The Hon’ble Orissa High Court in M/s. Rashmi Agency v. Deputy Commissioner CT & GST & Ors. [W.P.(C) No. 17470 […]
Orissa HC
Appellate Authority has no power to condone delay in filing appeal beyond the outer limit prescribed under Section 107(4) of the CGST Act
The Hon’ble Orissa High Court in M/s. Sri Balaji Metallics Private Limited v. Commissioner of CT & GST, Cuttack and
Demand of tax after voluntary ITC reversal, amounts to double taxation; no interest where sufficient balance exists in E-Credit Ledger
The Hon’ble Orissa High Court in the case of Manoja Kumar Nayak & Anr. v. Commissioner, GST & Central Excise
Refund of Tax Paid Twice by Mistake Cannot Be Denied on Ground of Limitation under Section 54 of the GST Act
The Hon’ble Orissa High Court in the case of Rajendra Narayan Mohanty v. Joint Commissioner of State Tax [W.P.(C) No.
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 v. Union of India & Ors [W.P.(C) No. 23286 of 2025, order
GST Registration cannot be cancelled without proper verification of the supporting evidence
The Hon’ble Orissa High Court in M/s. Jay Jagannath Filling Station v. Commissioner of Sales Tax (CT & GST) and
Orissa HC quashes Rs 2 lakh tax service tax notice on Bhubaneswar advocate, issues exemption order
The Orissa High Court, in its ruling, nullified a service tax demand of Rs 2,14,600 and a penalty of Rs
