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 […]
M/s GM IRON & STEELS COMPANY LIMITED, KOLKATA v. JOINT COMMISSIONER OF STATE TAX (APPEAL) CT & GST TERRITORIAL RANGE, CT & GST, BALASORE & ANR.
ORRISA HIGH COURT | DECISION Analytical Video : Introduction This judgment is another significant decision of the Orissa High Court concerning the transition from the period when the GST Appellate Tribunal (GSTAT) was non-functional to the period after it became operational. The petitioner challenged an appellate order under Section 73 before the High Court on […]
MANOJ KUMAR DEBNATH v. THE COMMISSIONER OF COMMERCIAL TAXES AND GOODS AND SERVICES TAX, ODISHA & ORS.
ORRISA HIGH COURT | DECISION Analytical Video : Introduction This judgment deals with the scope of the High Court’s writ jurisdiction in matters involving search and seizure proceedings, validity of authorization issued under Section 67, summons under Section 70, and adjudication of stock discrepancies leading to penalty under Sections 122 and 130 of the GST […]
M/s NIHAR RANJAN ROUTRAY v. ASSISTANT COMMISSIONER OF STATE TAX, CT & GST CIRCLE, KENDRAPARA
ORRISA HIGH COURT | DECISION Analytical Video : Introduction This judgment addresses the maintainability of a writ petition challenging a GST demand arising from scrutiny of returns, where the taxpayer alleged that the adjudicating authority failed to properly consider its explanation before confirming the demand. The dispute arose from an alleged mismatch between the Input […]
M/s Kai International Private Ltd., Rourkela v. Commissioner of CT & GST, Odisha, Cuttack & Others
ORRISA HIGH COURT | DECISION Analytical Video : Introduction This judgment examines the scope of the High Court’s writ jurisdiction where a taxpayer challenges the classification of a transaction under the GST law after the First Appellate Authority has passed an order under Section 107. The principal controversy was whether the export of iron ore […]
Rajesh Kumar Kar v. Additional Commissioner
ORRISA HIGH COURT | DECISION Analytical Video : Introduction This judgment reiterates the settled principle that the High Court should ordinarily refrain from exercising its writ jurisdiction under Article 226 of the Constitution when an effective statutory remedy is available under the GST Act. The petitioner challenged the dismissal of his appeal by the First […]
M/s Fayaz Infratech Private Limited, Khorda v. Joint Commissioner
Orissa High Court | DECISION Analytical Video : Introduction This judgment is one of the important decisions delivered after the operationalisation of the Goods and Services Tax Appellate Tribunal (GSTAT). The principal issue before the Orissa High Court was whether a writ petition should continue to be entertained when the GSTAT had become functional and […]
M/s ROYAL SUNDARAM GENERAL INSURANCE CO. LTD v. UNION OF INDIA & ORS.
Madhya Pradesh HIGH SCHOOL | DECISION Analytical Video : Introduction This judgment primarily deals with the maintainability of a writ petition under Article 226 of the Constitution when a statutory appellate remedy is available under the GST law. The petitioner attempted to invoke the extraordinary writ jurisdiction of the High Court by challenging the entire […]
M/s CHOWGULE INDUSTRIES PVT. LTD. v. COMMISSIONER OF SERVICE TAX-I, PUNE & ORS
BOMBAY HIGH COURT | DECISION Analytical Video : Introduction The appellant had filed appeals before the CESTAT challenging orders relating to refund of pre-deposit made during the course of Service Tax litigation. The principal dispute involved: refund of statutory pre-deposit; applicability of the doctrine of unjust enrichment; entitlement to refund after success in litigation. The […]
VINOD KUMAR v. COMMISSIONER UTTARAKHAND STATE GST & ORS.
UTTRAKHAND HIGH COURT | DECISION Analytical Video : Introduction The appellant, Vinod Kumar, was a registered person under the GST law whose registration was cancelled by the Proper Officer. The cancellation adversely affected his livelihood, as he was engaged in the work of painting and depended upon GST registration to issue invoices and receive payments […]