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State - Odisha ✔

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1. The petitioner, indulged in execution of works contract, beseeches following relief(s) against the Notices dated 06.08.2022 issued by CT&GST Officer, Angul Circle, Angul (hereinafter be referred to as “proper officer”), for initiation of proceeding under Section 73 of the Central Goods and Services Tax Act, 2017 and the Odisha Goods and Services Tax Act, 2017 (collectively be read as, “GST Act”) pertaining to the periods 2017-18 and 2018-19 vide A...
1. Heard Mr. B. Panda, learned counsel for the Petitioner and Mr. Ishwar Mohanty, learned Additional Standing Counsel for the State-opposite parties. 2. Notice. Mr. Ishwar Mohanty, learned Additional Standing Counsel accepts notice for the Opposite Parties. 3. Mr. B. Panda, learned counsel for the Petitioner submits that the present writ petition being identical to W.P.(C) No.5933 of 2020, the same may be disposed of in terms of the order dated 18.02.2020, passed in W.P.(C) No.5933 of...
1. Issue Notice. Mr. Sunil Mishra, learned Additional Standing Counsel accepts notice on behalf of the Opposite Parties. 2. The challenge in the present writ petition is to both a draft audit report dated 30th June, 2022 issued by the Head of the Audit Team-1, CT & GST Circle, CU-II, Cuttack as well as the final audit report of the same date under Section 65(6) of the Orissa GST Act, 2017 (OGST Act). 3. Mr. Jagabandhu Sahoo, learned Senior Advocate appearing for the Petitioner, at...
01. 1. It is submitted at the Bar that, the present writ petition being identical to W.P.(C) No.38490 of 2021, the same may be disposed of in terms of the order dated 14th December, 2021 passed in W.P.(C) No.38490 of 2021. 2. By way of this writ petition, the Petitioner has challenged the action of the Opposite Parties in not reimbursing the differential tax amount arising out of change 2 in tax regime from Value Added Tax (VAT) to Goods and Service Tax (GST) with effect from 1st July, 20...
1. The petitioner, proprietorship concern of Sri Durga Raman Patnaik with legal name and trade name “DURGA RAMAN PATNAIK” registered under the provisions of the Central Goods and Services Tax Act, 2017 (referred to as “CGST Act”), while assailing the Order dated 07.10.2021 passed in Appeal bearing No.228/BBSR-GST/APPEAL/2021 by the Additional Commissioner, GST (Appeals) (for brevity referred to as “Appellate Authority”) vide Annexure-1, questioned the propr...

KONKAN RAILWAY CORPORATION LIMITED


(Authority for Advance Ruling, Odisha | Sep 20, 2022)

Subject: M/s KONKAN RAILWAY CORPORATION LIMITED, Plot No. 06, 2nd floor,3rd Floor, Belapur Bhawan, Sector-11, CBD Belapur, Navi Mumbai, Thane, Maharashtra , 400614 (herein after referred to as the ‘Applicant’) having GSTIN, Temporary user ID: 212200000229AR9, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the SGST Act. 1.0 ...
1. This matter is taken up through virtual/physical mode. 2. Alleging unreasonable action on the part of the Assistant Commissioner, GST & CX, Cuttack-I Division (Opposite Party No.8) who has attempted to overreach the direction contained in the order dated 16th September, 2021 of this Court passed in the case of the present Petitioner, Sri Tushar Kanti Satapathy, Advocate for the Petitioner submitted that though this Court having taken note of judgments/decisions of different High Co...

DEEPAK KUMAR DAS vs. STATE OF ODISHA AND OTHERS


(Orissa High Court | Aug 25, 2022)

ORDER 1. This matter is taken up by virtual/physical mode. 2. In the garb of questioning the propriety of Revised Guidelines relating to works contract vide the Office Memorandum bearing No.38535-FIN-CT1-TAX-0045- 2017/F., dated 10.12.2018 issued by the Government of Odisha in Finance Department, the petitioner has sought for issue of writ of mandamus by invoking jurisdiction under Article 226 of the Constitution with the following reliefs: “It is, therefore, prayed that, th...

MAHENDRA ORAM vs. STATE OF ODISHA AND OTHERS


(Orissa High Court | Aug 25, 2022)

1. This matter is taken up through virtual/physical mode. 2. Petitioner has prayed for the following reliefs by way of the afore-noted writ petition:- “(i) Declare the circular dated 07.12.2017 of the Opposite Parties under Annexure-2 as ultravires, illegal, unconstitutional and violative the fundamental rights of the Petitioner on account of the taxes being shared and borne by the Petitioner post the enactment of the Goods and Services Tax Act, 2017 thereby infringing the provi...
ORDER 1. This matter is taken up by virtual/physical mode. 2. The writ petition is directed against the order dated 29th July, 2021 passed by the Additional Commissioner, GST (Appeals), Bhubaneswar, whereby the appeal preferred by the Petitioner has been rejected on the ground that the appeal was presented beyond the statutory period prescribed under Section 107(1) of the Central Goods and Services Tax Act, 2017 (in short, “CGST Act”). The grievance of the Petitioner ...