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State - Odisha ✔

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ORDER ARINDAM SINHA, ACJ. 1. The writ petition was moved on 6th September, 2024 by Mr. Padhy, learned advocate appearing on behalf of petitioner. Mr. Sahoo, learned advocate, Junior Standing Counsel appears on behalf of Central revenue and Mr. Mishra, learned advocate, Standing Counsel, for State revenue. 2. On behalf of petitioner it was earlier submitted, impugned is order dated 26th April, 2024 passed by the Assistant Commissioner, GST and Central Excise. It is an order, subjec...
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JUDGMENT ARINDAM SINHA, ACJ. 1. Mr. Das, learned advocate appears on behalf of petitioner and submits, his client had filed petition dated 4th September, 2024 seeking passing of order in Form GST MOV-09. The truck carrying consignment was detained on 5th July, 2024. There was urgency for his client to conclude the consignment. Hence on 5th July, 2024 itself his client paid Rs. 5,37,656/- and got released the truck. However, the detention was illegal. There was no order made within a p...
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ORDER 1. The writ petition has been listed under heading ‘To Be Mentioned’ at instance of petitioner. Mr. Kar, learned senior advocate appears on behalf of petitioner and files memo saying, there have been subsequent developments. Petitioner may be permitted to withdraw with leave to file fresh petition carrying better particulars. Memo dated 11th February, 2025 has been filed. 2. Mr. Kedia, learned advocate, Junior Standing Counsel appears on behalf of revenue. 3. The...
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JUDGMENT PER ARINDAM SINHA, ACJ. 1. Mr. Sahoo, learned senior advocate appears on behalf of petitioner and submits, pursuant to judgment dated 10th September, 2024 revenue made fresh order dated 27th September, 2024. His client has challenged said order inasmuch as it is alleged justification of appropriating future input tax credit as becomes available to his client. 2. He submits, rule 86A in Orissa Goods and Services Tax Rules, 2017 allows for blocking of the electronic ledger ...
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PARIJA ENTERPRISES vs. STATE OF ODISHA AND OTHERS.


(Orissa High Court | Jan 30, 2025)

JUDGMENT ARINDAM SINHA, ACJ. 1. Mr. Jena, learned advocate appears on behalf of petitioner and submits, application has been filed by his client for amendment, to include annexure-1 as challenged in the writ petition. 2. Mr. Das, learned advocate, Additional Standing Counsel appears on behalf of State and in fairness submits, he will meet all points of challenge. 3. The application is allowed. It is treated as part of the petition to dispense with necessity of filing consolida...
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ORDER 1. Mr. Panda, learned advocate appears on behalf of petitioner and submits, prayer of his client is for quashing of notice inviting tender (NIT) dated 19th January, 2024. Drawing attention to clause-2.6 on validity of proposals he submits, the tender was opened beyond 180 days. Without prejudice he submits further, his client was disqualified on reason given that ‘GST was cancelled suo moto’. A valid GST registration number was submitted by his client on the bid. As such...
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ORDER 1. Mrs. Roy Choudhury, learned advocate appears on behalf of petitioner and submits, impugned is proceeding initiated against petitioner for financial year 2019-20. She draws attention to scrutiny report dated 23rd March, 2021 to show allegation was overstatement of Input Tax Credit (ITC) at ₹ 9,00,982/- 2. She submits, prior to impugned proceeding there was order dated 29th January, 2021 for in between period July to September, 2019, made under section 73 of Odisha Goods and ...
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ORDER 1.  The writ petition was moved on 15th January, 2025. On behalf of petitioner Mr. Kar, learned senior advocate had submitted, his client is engaged in, inter alia, manufacture of bricks. Raw materials used are fly ash, sand and cement. It will appear from the project report of his client, percentage use of cement is 15 to 16 percent. 2.  Under challenge is, inter alia, order dated 3rd January, 2025 rejecting his client’s prayer for analysis of the bricks produce...
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ORDER 1. Mr. Sridharan, learned senior advocate appears on behalf of petitioner and submits, in respect of tax period July, 2017 to March, 2018 there happened discrepancy between his client’s account and goods and services tax (GST) annual return. It was a discrepancy, of which his client became aware and pointed out to the taxing authorities. The discrepancy was also noticed in the audit directed by the Comptroller and Auditor General. 2. The jurisdictional officer sought for e...
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ORDER 1. Mr. A. Agarwal, learned advocate appears on behalf of petitioner and submits, impugned is order in original dated 7th April, 2022. He submits, his client came to know about the order upon intimation from the bank, who had received garnishee order. 2. On query he draws attention to paragraph 1 and sub- paragraph (F) in paragraph 3 to submit, no notice was had in the proceeding, culminating in the impugned order. He submits further, the demand of tax was duly paid as evident fr...
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24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

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

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)