Ashis Ranjan Sahu v. The Chief Commissioner of CT & GST, Odisha & Or
ORRISA HIGH COURT | DECISION Analytical Video : Introduction This judgment deals with the validity of an ex-parte best judgment assessment under Section 63 of the CGST Act against an unregistered person. The Orissa High Court examined whether an assessment order could be sustained where the Show Cause Notice (SCN) was merely sent to an […]
Prakash Kumar Nayak v. Commissioner, CT & GST & Another
ORRISA HIGH COURT | DECISION Analytical Video : Introduction This judgment is a significant decision on cancellation of GST registration under Section 29(2)(e) on the allegation that registration was obtained by fraud, wilful misstatement or suppression of facts. The Orissa High Court held that such a serious allegation cannot be sustained merely on the basis […]
M/s Jishu Krishna Patra, Khurda v. Joint Commissioner of State Tax (Appeal), CT & GST Territorial Range, Bhubaneswar & Another
ORRISA HIGH COURT | DECISION Analytical Video : Introduction This judgment addresses the transition from the period when the Goods and Services Tax Appellate Tribunal (GSTAT) was non-functional to the stage when it became operational. The principal issue before the Orissa High Court was whether a writ petition challenging an appellate order should continue to […]
M/s Jishu Krishna Patra, Khurda v. Joint Commissioner of State Tax (Appeal), CT & GST Territorial Range, Bhubaneswar & Anr.
ORRISA HIGH COURT | DECISION Analytical Video : Introduction This judgment addresses the transition from the period when the Goods and Services Tax Appellate Tribunal (GSTAT) was non-functional to the stage when it became operational. The principal issue before the Orissa High Court was whether a writ petition challenging an appellate order should continue to […]
SHUBHAM AGRAWAL v. UNION OF INDIA & ORS.
ORRISA HIGH COURT | DECISION Analytical Video : Introduction This judgment concerns the grant of pre-arrest bail (anticipatory bail) in a prosecution under Section 132 of the CGST Act, 2017. The petitioner sought protection from arrest in a complaint alleging commission of offences punishable under Section 132. The principal arguments advanced were that the petitioner […]
M/s Aelite Logistics and Marketing Private Limited, Bhubaneswar v. Chief Commissioner of CT & GST, Odisha & Others
ORRISA HIGH COURT | DECISION Analytical Video : Introduction This judgment is a landmark decision on the refund of statutory pre-deposit deposited under Section 107(6) of the CGST Act. The Orissa High Court clarified that refund of a pre-deposit made for filing an appeal is fundamentally different from refund of tax under Section 54, and […]
SS Creatives and Motion Pictures v. Superintendent, Dhenkanal Range & Others
ORRISA HIGH COURT | DECISION Analytical Video : This judgment reiterates the consistent approach adopted by the Orissa High Court in cases involving cancellation of GST registration and revocation thereof. The Court emphasized that the objective of the GST regime is not to permanently deprive a taxpayer of registration merely because of procedural defaults, but […]
Sri Shekhar Chandra Podder, Proprietor of M/s. Shekhar Chandra Podder v. Union of India & Others
Tripura HIGH COURT | DECISION Analytical Video : Introduction This judgment is one of the most significant rulings on limitation under Section 74 and the scope of Section 6(2)(b) of the CGST Act. The Tripura High Court examined two important legal questions: Whether extension of the due date for filing the Annual Return automatically extends […]
SS CREATIVES AND MOTION PICTURES v. SUPERINTENDENT, DHENKANAL RANGE & ORS.
ORRISA HIGH COURT | DECISION Analytical Video : Introduction This judgment reiterates the liberal approach adopted by the Orissa High Court in matters relating to revocation of cancellation of GST registration. The Court recognised that the primary objective of the GST legislation is to ensure tax compliance and revenue collection rather than permanently shutting down […]
JANARDAN PANDA v. THE COMMISSIONER, COMMERCIAL TAX & GST, ODISHA & ORS.
ORRISA HIGH COURT | DECISION Analytical Video : Introduction This judgment is a significant pronouncement on adherence to the principles of natural justice in GST adjudication. The Orissa High Court held that an adjudication order passed under Section 73 and a subsequent rectification order under Section 161 could not be sustained where the adjudicating authority […]