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

J AND T GEMS & OTHER vs. THE DY. COMMISSIONER OF STATE TAX & OTHERS
(Orissa High Court)

Hon'ble Judges:

B.R. SARANGI
S.RAMAN
Pet. Counsel
R.p. Kar
Res. Counsel
T.k. Satapathy
Sunil Mishra

Petitioner / Applicant

J AND T GEMS & OTHER
Respondent THE DY. COMMISSIONER OF STATE TAX & OTHERS
Court Orissa High Court
State

Odisha

Date May 17, 2023
Order No.

W.P.(C) No. 15952 of 2023

Citation

2023(5) TAXREPLY 7463
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

ORDER This matter is taken up through hybrid mode. 2. Heard Mr. R.P. Kar, learned counsel for the petitioner, Mr. Sunil Mishra, learned Standing Counsel for Revenue and Mr. T.K. Satpathy, learned Sr. Standing Counsel for Central GST & CT. 3. This writ petition has been filed seeking to quash the order of confiscation/adjudication dated 15.04.2023 under Annexure-10 levying and demanding fine and penalty by opposite party no.1. 4. Mr. R.P. Kar, learned counsel appearing for the petitioner contended with vehemence that by virtue of the letter dated 22.12.2022, the Joint Commissioner, State Tax, Enforcement Range, Bhubaneswar issued authorization in favour of one Shri M.K. Pradhan, Deputy Commissioner of State Tax, Enforcement Unit, Bhubaneswar under Rule 139 (1) of the OGST/CGST Act in the prescribed form GST INS-1 for inspection, search and seizure and on that basis, he caused inspection, search and seizure and passed the demand order on 15.04.2023 under Section 13....

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 :
  Hide
22
Jun
S
M
T
W
T
F
S
25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 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 Jun

☑ Monthly | GSTR-11

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

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).