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

NRUSINGHA CHARAN JENA vs. CHIEF COMMISSIONER OF CT AND GST, CUTTACK AND OTHERS
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
SAHOO
Pet. Counsel
Ajit Kumar Roy
Res. Counsel
Sunil Mishra

Petitioner / Applicant

NRUSINGHA CHARAN JENA

Respondent CHIEF COMMISSIONER OF CT AND GST, CUTTACK AND OTHERS
Court Orissa High Court
State

Odisha

Date Sep 3, 2024
Order No.

W. P. (C) No. 17169 of 2024

Citation

2024(9) TAXREPLY 12097
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 1. Mr. Mishra, learned advocate, Standing Counsel appears on behalf of revenue and hands up his instruction of date. He submits, there is confirmation of deposit. Mr. Roy, learned advocate appears on behalf of petitioner. 2. We reproduce below paragraph-1 from our order dated 9th August, 2024. “Mr. Roy, learned advocate appears on behalf of petitioner and submits, pursuant to relaxation made by notification dated 2nd November, 2023, appeal was filed prior to 31st January, 2024. The appeal was filed on 5th January, 2024. It was rejected on purported reason of delay in submission of appeal. He hands up particulars of pre-deposit. He submits, thereby there was compliance of condition by clause 3 in the notification.” 3. In view of aforesaid, we set aside and quash impugned order dated 9th May, 2024 rejecting the appeal. It is restored to file and number, for being expeditiously dealt with on merits by the appellate authority. Mr. Roy submits, his clien....

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
17
Jun
S
M
T
W
T
F
S
20 Jun

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

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).