Tag Archives: HIGH COURT OF ORISSA

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 »

Adjusting a current refund against an older tax demand despite a subsisting stay is illegal.

By | June 25, 2026
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Adjusting a current refund against an older tax demand despite a subsisting stay is illegal. Issue Whether the Income Tax Department is legally justified in adjusting a valid tax refund determined for a subsequent year (AY 2025-26) against an outstanding, disputed tax demand of a prior year (AY 2018-19) for which an active interim stay… Read More »

Issuance of a Reassessment Notice Within Limitation Is Invalid If the Revenue Fails to Prove Actual Service on the Assessee

By | June 18, 2026
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Issuance of a Reassessment Notice Within Limitation Is Invalid If the Revenue Fails to Prove Actual Service on the Assessee Issue Whether a reassessment order and its consequential demand notice are legally sustainable if a notice under Section 148 was “issued” within the statutory limitation period under Section 149, but the Revenue fails to provide… Read More »