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State - Odisha ✔

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ORDER 01. This matter is taken up through Hybrid mode. 2. Heard Mr. A.K. Dash, learned counsel appearing on behalf of the petitioner and Mr. Sunil Mishra, learned Standing Counsel for the C.T. & G.S.T. assisted by Mr. Diganta Dash and Mr. Seshedeba Das, learned Addl. Standing Counsel for the C.T. & G.S.T. 3. It is not at all in dispute that the order impugned in this writ petition, which has been passed by the Authority under the Central Goods and Services Tax Act, 2017 (C...
ORDER This matter is taken up through Hybrid mode. 2. Heard Mr. A.K. Dash, learned counsel appearing on behalf of the petitioner and Mr. Sunil Mishra, learned Standing Counsel for the C.T. & G.S.T. assisted by Mr. Diganta Dash and Mr. Seshadeba Das, learned Addl. Standing Counsel for the C.T. & G.S.T. 3. It is not at all in dispute that the order impugned in this writ petition, which has been passed by the Authority under the Central Goods and Services Tax Act, 2017 (CGST ...
ORDER This matter is taken up through Hybrid mode. 2. Heard Mr. P.K. Harichandan, learned counsel appearing on behalf of the petitioner and Mr. Sunil Mishra, learned Standing Counsel assisted by Mr. Diganta Dash and Mr. Sheshadeba Das, learned Additional Standing Counsel for the opposite parties. 3. It is not at all in dispute that the order impugned in this writ petition, which has been passed by the Authority under the Central Goods and Services Tax Act, 2017 (CGST Act)/Odisha G...
ORDER 1. This matter is taken up through hybrid mode. 2. Heard Ms. Itishree Tripathy, learned counsel appearing for the petitioner and Mr. Diganta Das, learned Standing Counsel for CT & GST Organization. 3. Being aggrieved by the action of opposite party no.1 in not admitting the appeal filed by the petitioner on 26.01.2024 by issuing the APL-2, the petitioner has approached this Court by filing the present writ petition. 4. Learned counsel for the petitioner contended tha...
ORDER This matter is taken up through hybrid mode. 2. Mr. Diganta Dash, learned Additional Standing Counsel (Ct & GST Department) appearing on an advance notice states that as long as delay in filing the revocation application is condoned, and provided the Petitioner complies with all the requirements of paying the taxes, interest, late fee, penalty etc. due, the 3B Return Form filed by the Petitioner will be accepted by the Opposite Parties. 3. In that view of the matter, the...
ORDER This matter is taken up through hybrid mode. 2. Heard Ms. Itishree Tripathy, learned counsel appearing for the Petitioner and Mr. Diganta Dash, learned Additional Standing Counsel appearing for the CT & GST Department-Opposite Parties. 3. The Petitioner has filed this writ petition seeking to quash the order dated 18.11.2023 passed by Opposite Party No. 2-State Tax Officer, CT & GST, Cuttack-I City Circle, Cuttack under Section 73 of the OGST Act without granting any...
JUDGMENT MURAHARI SRI RAMAN, J.— THE CHALLENGE BY THE PETITIONER: Assailing the Order dated 09.08.2023 of the Additional Commissioner of State Tax (Appeal), Central Zone-II, Odisha at Cuttack passed under Section 107 of the Odisha Goods and Services Tax Act/the Central Goods and Services Tax Act, 2017 (Collectively be called, “GST Act”) rejecting the Appeal bearing No. AD 210223003708N filed on 15.02.2023, directed against assessment framed by Additional CT &...

PIONEER BAKERS vs. UNION OF INDIA & OTHERS


(Orissa High Court | Jan 25, 2024)

JUDGMENT MURAHARI SRI RAMAN, J. THE CHALLENGE BY THE PETITIONER: The petitioner, registered partnership firm engaged in the business of bakery products, craves to question the legality and propriety of Order No. 02/Odisha- AAAR/Appeal/2021-22, dated 27.07.2021 passed in Appeal bearing No. 01/Odisha-AAAR/Appeal/2021-22 by the Odisha Appellate Authority for Advance Ruling (“AAAR” for short) constituted under Section 99 of the Odisha Goods and Services...
ORDER This matter is taken up through hybrid mode. 2. Mr. Mohit Agrawal, learned Junior Standing Counsel (CGST, Central Excise & Customs) appearing on an advance notice states that as long as delay in filing the revocation application is condoned, and provided the Petitioner complies with all the requirements of paying the taxes, interest, late fee, penalty etc. due, the 3B Return Form filed by the Petitioner will be accepted by the Opposite Party. 3. In that view of the matte...
ORDER This matter is taken up through hybrid mode. 2. Mr. Sunil Mishra, learned Standing Counsel (CT & GST) appearing on an advance notice states that as long as delay in filing the revocation application is condoned, and provided the Petitioner complies with all the requirements of paying the taxes, interest, late fee, penalty etc. due, the 3B Return Form filed by the Petitioner will be accepted by the Opposite Parties. 3. In that view of the matter, the delay in Petitioner&r...


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10 Mar

☑ Monthly | GSTR-7

GSTR-7 for the m/o Feb 2024 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o Feb 2024 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Mar

☑ Monthly | GSTR-1

GSTR-1 for the m/o Feb 2024 (Monthly Taxpayers) - N.No. 83/2020.

13 Mar

☑ Monthly | GSTR-5

GSTR-5 for the m/o Feb 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o Feb 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Feb 2024 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Mar

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Feb 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Feb 2024 [Return by OIDAR Service Providers - Rule 64.]

25 Mar

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Feb 2024 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 Mar

☑ Monthly | GSTR-11

GSTR-11 for the m/o Feb 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

31 Mar

☑ Annual | CMP-02

Last date to opt-in from regular scheme to composition scheme under GST for FY 2024-25 [Rule - 3 of CGST Rules.]

☑ Annual | GTA

Closing Date of window on GST Portal for Opt-in / Opt-out for Forward Charge / Reverse Charge by GTA for FY 2024-25 [Notification No.06/2023 - CT(R) dated 26.07.2023]