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State - Odisha ✔

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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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JUDGMENT ARINDAM SINHA, J. 1. Mrs. Roy Choudhury, learned advocate appears on behalf of petitioner and submits, impugned is, inter alia, intimation dated 30th November, 2024 intimating that the Joint Commissioner of Sales Tax (Appeal), in its appeal order no.3623 dated 21st October, 2023 had dismissed the appeal. As such, petitioner then became liable to pay tax and interest within 15 days of receipt, failing which recovery proceeding will be initiated. She submits, mentioned appeal o...
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ORDER 1. Mr. Nayak, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 6th February, 2024 followed by order dated 19th March, 2024 cancelling his client’s registration under Odisha Goods and Services Tax Act, 2017. He submits, his client is ready and willing to pay the tax, interest, late fee, penalty and any other sum required to be paid for the return form of his client to be accepted by the department. He relies on order dated...
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ORDER 1. Mr. Mohanty, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 7th December, 2023 followed by order dated 8th January, 2024 cancelling his client’s registration under Odisha Goods and Services Tax Act, 2017. He submits, his client is ready and willing to pay the tax, interest, late fee, penalty and any other sum required to be paid for the return form of his client to be accepted by the department. He relies on order da...
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ORDER WP(C) no.171 of 2025 and I.A. no.234 of 2025 1. Mr. Sahoo, learned advocate appears on behalf of petitioner and submits, his client is aggrieved by order dated 28th November, 2024 made by the First Appellate Authority. It wants to appeal therefrom to the Tribunal but it has not yet been constituted. In the circumstances assessees and the department were complying with directions made on order dated 16th February, 2024 by the First Division Bench in a batch of writ petitions, lea...
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ORDER Order No. 01 1. Mrs. Wallace, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 3rd January, 2024 followed by order dated 27th February, 2024 cancelling her client’s registration under Odisha Goods and Services Tax Act, 2017. She submits, her client is ready and willing to pay the tax, interest, late fee, penalty and any other sum required to be paid for the return form of her client to be accepted by the department. S...
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ORDER 1. Mr. Roy Choudhury, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 6th February, 2024 followed by order dated 25th April, 2024 cancelling his client’s registration under Central Goods and Services Tax Act, 2017. He submits, his client is ready and willing to pay the tax, interest, late fee, penalty and any other sum required to be paid for the return form of his client to be accepted by the department. He relies on or...
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ORDER 1. Ms. Tripathy, learned advocates appear on behalf of petitioner. Ms. Tripathy submits, under challenge is demand notice dated 29th September, 2021 issued by the Sales Tax Officer pertaining to financial year 2018-19 issued under section 74 of Odisha Goods and Services Tax Act, 2017. She draws attention to show cause notice dated 31st March, 2021 to point out, in it there was direction to file reply as well as for personal hearing on dates and times mentioned in the table. Referrin...
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TRUE SOLAR PRIVATE LIMITED


(Appellate Authority for Advance Ruling, Odisha | Dec 18, 2024)

BRIEF FACTS OF THE CASE: (At the outset we would like to make it clear that the provisions of Central Goods and Service Tax Act, 2017 and Odisha Goods and Service Tax Act, 2017 are in pari materia and have same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the OGST Act.) ...
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PIONEER BAKERS


(Appellate Authority for Advance Ruling, Odisha | Dec 18, 2024)

BRIEF FACTS OF THE CASE: (At the outset we would like to make it clear that the provisions of Central Goods and Service Tax Act, 2017 and Odisha Goods and Service Tax Act, 2017 are in pari materia and have same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the OGST Act.) ...
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10 Feb

☑ Monthly | GSTR-7

GSTR-7 for the m/o Jan 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Jan 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Feb

☑ Monthly | GSTR-1

GSTR-1 for the m/o Jan 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Feb

☑ Monthly | GSTR-5

GSTR-5 for the m/o Jan 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Jan 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Jan 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Feb

☑ Monthly | GSTR-3B

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

☑ Monthly | GSTR-5A

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

25 Feb

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Jan 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 Feb

☑ Monthly | GSTR-11

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