Tag Archives: HIGH COURT OF ORISSA

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 »

Vague GST registration cancellation orders lacking specific default periods and reasons are legally unsustainable.

By | July 10, 2026
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Vague GST registration cancellation orders lacking specific default periods and reasons are legally unsustainable. Issue Whether a GST registration cancellation order is legally sustainable when both the underlying Show Cause Notice and the final order fail to specify the exact periods of return non-filing or provide detailed independent reasoning. Facts The assessee was a registered… Read More »

Uploading a GST notice or order on the common portal constitutes valid service under law.

By | July 6, 2026
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Uploading a GST notice or order on the common portal constitutes valid service under law. Issue Whether making a Show Cause Notice (SCN) and subsequent order available on the common GST portal constitutes valid legal service under Section 169 of the CGST/OGST Act, or if the tax authority is additionally required to serve physical or… Read More »

Appellate Authority Erred in Computing Limitation as Appeal Was Filed Within the Condonable Period Cap

By | June 27, 2026
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Appellate Authority Erred in Computing Limitation as Appeal Was Filed Within the Condonable Period Cap Issue Whether the Appellate Authority was legally justified in rejecting an appeal in limine as barred by limitation on the ground that it was filed “beyond the upper cap,” when the appeal was presented within the one-month maximum condonable window… Read More »