Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

GANESH ORES PVT. LTD. vs. STATE OF ODISHA AND OTHERS
(Orissa High Court)

Hon'ble Judges:

DR. S. MURALIDHAR
B.P. ROUTRAY
Pet. Counsel
Saswat Kumar Acharya
Res. Counsel
Sunil Mishra

Petitioner / Applicant

GANESH ORES PVT. LTD.
Respondent STATE OF ODISHA AND OTHERS
Court Orissa High Court
State

Odisha

Date Oct 21, 2021
Order No.

W.P.(C) No.32488 of 2021

Citation

2021(10) TAXREPLY 5634
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

1. This matter is taken up in the vacation court. 2. The challenge in the present petition is to the Show Cause Notice dated 1st October, 2021 issued by the Joint Commissioner of CT & GST, Rourkela-II Circle U/s.74 of the Odisha Goods and Sales Tax Act, 2017 (OGST Act). 3. It appears that after process of adjudication on the Petitioner’s application for refund, on 6th November, 2018 the refund order was in fact passed in favour of the Petitioner by the same authority, i.e. the Joint Commissioner of CT & GST, Rourkela-II and the refund amount of ₹ 75 lakhs was also paid to the Petitioner. Thereafter it appears that initially an intimation under Section 73(5) of the OGST Act was issued on 7th July, 2021 to which the Petitioner replied. This was followed by another notice under Section 73(1) on 18th September, 2021 which stood withdrawn subsequently on 21st September, 2021. Thereafter the impugned notice was issued under Section 74(1) of the OGST Act. 4. The....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
19
May
S
M
T
W
T
F
S
20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).