Tag Archives: HIGH COURT OF ORISSA

Writ petition challenging assessment is non-maintainable as GSTAT is functional with notified appeal timelines.

By | August 18, 2026
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Writ petition challenging assessment is non-maintainable as GSTAT is functional with notified appeal timelines. Writ petition challenging assessment is non-maintainable as GSTAT is functional with notified appeal timelines. Issue Whether a writ petition challenging an appellate order under GST can be entertained by the High Court when the Goods and Services Tax Appellate Tribunal (GSTAT)… Read More »

Writ Petition Dismissed Against ITC Recovery Order as Competent GSTAT Remand Offers Efficacious Alternate Appellate Remedy

By | August 12, 2026
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Writ Petition Dismissed Against ITC Recovery Order as Competent GSTAT Remand Offers Efficacious Alternate Appellate Remedy Writ Petition Dismissed Against ITC Recovery Order as Competent GSTAT Remand Offers Efficacious Alternate Appellate Remedy Issue Whether a writ petition challenging an order recovering an inverted duty tax structure refund under retrospectively amended Rule 89(5) is maintainable when… Read More »

Bank attachment is revoked upon depositing 50 per cent liability with balance payable in instalments.

By | August 10, 2026
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Bank attachment is revoked upon depositing 50 per cent liability with balance payable in instalments. Issue Whether bank account attachments initiated under Section 79 of the CGST/OGST Act, 2017 can be revoked upon the taxpayer undertaking to deposit 50 per cent of the assessed tax liability with the remaining balance to be cleared in equated… Read More »

Writ petition against GST assessment and rectification orders dismissed due to availability of efficacious alternative appellate remedy

By | August 6, 2026
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Writ petition against GST assessment and rectification orders dismissed due to availability of efficacious alternative appellate remedy Writ petition against GST assessment and rectification orders dismissed due to availability of efficacious alternative appellate remedy Issue Whether a writ petition challenging an assessment order and a rectification order on grounds of notice defects and limitation should… Read More »

Cancelled GST registration restored conditionally upon taxpayer’s undertaking to clear all dues and pending returns.

By | August 6, 2026
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Cancelled GST registration restored conditionally upon taxpayer’s undertaking to clear all dues and pending returns. Issue Whether the cancellation of a GST registration for non-filing of returns can be conditionally revoked and restored upon the taxpayer’s undertaking to clear all outstanding tax dues, interest, late fees, and penalties. Facts The petitioner was a registered person… Read More »

Writ Inadmissible As GSTAT Is Constituted And Appeal Timelines Are Extended Till June 2026

By | August 5, 2026
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Writ Inadmissible As GSTAT Is Constituted And Appeal Timelines Are Extended Till June 2026 Issue Whether a writ petition under Article 226 is maintainable against a First Appellate Order when the Goods and Services Tax Appellate Tribunal (GSTAT) stands notified and operationalized with extended timelines for filing appeals under Section 112. Facts The dispute pertained… Read More »

Reassessment Order Set Aside Where Show Cause Notice Cited Figures From Different Assessment Year

By | July 25, 2026
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Reassessment Order Set Aside Where Show Cause Notice Cited Figures From Different Assessment Year Reassessment Order Set Aside Where Show Cause Notice Cited Figures From Different Assessment Year Issue Validity of Reassessment Order Based on Mismatched Show Cause Notice: Whether a reassessment order passed under Section 147 read with Sections 144 and 144B can be… Read More »

Remand Warranted When DRC-07 Misclassifies Interest as Tax and Hinders GSTAT Pre-Deposit Relief

By | July 22, 2026
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Remand Warranted When DRC-07 Misclassifies Interest as Tax and Hinders GSTAT Pre-Deposit Relief Issue Whether an Order-in-Appeal must be set aside and remanded when an error in Form GST DRC-07 misclassifies interest as tax, thereby creating an unwarranted pre-deposit barrier under Section 112(8) for appealing to the GSTAT. Facts Audit & Proposal: During an audit… Read More »

Tribunal Cannot Dismiss Appeal On Merits Solely For Authorised Representative’s Improper Dress Code

By | July 22, 2026
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Tribunal Cannot Dismiss Appeal On Merits Solely For Authorised Representative’s Improper Dress Code Issue Whether the Income Tax Appellate Tribunal (ITAT) can dismiss an assessee’s appeal on merits during a virtual hearing solely because the Authorised Representative was not dressed in proper attire as prescribed by the Virtual Hearing Standard Operating Procedure (SOP). Facts Virtual… Read More »

Delay in Filing Form 10B During COVID-19 Must Be Condoned to Grant Section 12A Exemption

By | July 22, 2026
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Delay in Filing Form 10B During COVID-19 Must Be Condoned to Grant Section 12A Exemption Issue Whether the Commissioner of Income Tax (Exemption) was justified in rejecting the assessee’s application under Section 119(2)(b) for condonation of delay in filing Form 10B (audit report) for AYs 2020-21 and 2021-22, thereby denying exemption under Section 12A. Facts… Read More »