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State - Odisha ✔

   104 Results

1. This matter is taken up by virtual/physical mode. 2. Challenging the order dated 13th July, 2021 passed by the Additional Commissioner of Sales Tax (Appeal), Bhubaneswar in Appeal No. AA(GST)-08/BH-III/2020-21 directed against order dated 18th March, 2020 of Deputy Commissioner of State Tax, CT & GST Circle, Bhubaneswar-III rejecting the application for refund of unutilized balance of input tax credit U/s 54 of the Odisha Goods and Services Tax Act, 2017 (in short “the OGST A...
1. This matter is taken up by virtual/physical mode. 2. Assailing the Order dated 8th February, 2022 passed by the Commissioner of CT & GST, Odisha in Revision Case No. BHU-105/G/2021-22 under Section 80 of the Odisha Goods and Services Tax Act, 2017 (for short, “the OGST”) read with Rule 158 of the Odisha Goods and Services Tax Rules, 2017 (for brevity, “the OGST” Rules), directed against the demand of interest for the periods from April, 2019 to December, 201...
1. This matter is taken up by virtual/physical mode. 2. The Petitioner is before this Court under Article 226 of the Constitution of India with a prayer to quash the notice dated 28th/29th December, 2020 (Annexure-9) relating to non-discharge of liability of service tax and summons dated 15th February, 2022 (Annexure-13) under Section 70 of the Central Goods and Services Tax Act (for short, ‘the CGST Act’). It is alleged by the Petitioner that its application dated 12.12.2021 ...
1. This matter is taken up by virtual/physical mode. 2. Assailing the order dated 14th February, 2020 cancelling the registration being GSTIN/UIN: 21BLDPP8023R2ZQ by the Superintendent of Bhadrak Circle, under the Central Goods and Services Tax Act, 2017 (referred to as “CGST Act”) the Petitioner came up before this Court invoking provisions of Article 226 of the Constitution of India and alleged that even though he expressed his willingness to file all periodic returns, the a...

AJAJ AHAMAD vs. STATE OF ODISHA (CGST)


(Orissa High Court | Apr 4, 2022)

1. The present Petitioner, who is in custody since 12.01.2021, has filed the instant bail application under Section 439 of Cr.P.C. corresponding to 2(C)CC Case No.51 of 2020 pending in the court of the Learned S.D.J.M., Panposh, Rourkela for commission of offences under Sections 132(1)(C) and 132(1)(b) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act, 2017” for brevity). Prior to the instant application, the Petitioner had approached the le...
★ Bail Application

SHREEJIKRUPA PROJECT LIMITED


(Authority for Advance Ruling, Odisha | Mar 30, 2022)

M/s SHREEJIKRUPA PROJECT LIMITED, 165/1526, KHATA-184/753, Mouza- Ramachandrapur, Infront of Jatni High School, Jatni, Khordha, Odisha, 752050 (herein after referred to as the 'Applicant') having GSTIN : 21AALCS6689K1ZP, a company 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 ₹ 5,000/- each under the CGST Act and the SGST Act. Note: The applicant or jurisdictional offi...
1. This matter is taken up by virtual/physical mode. 2. Assailing the orders dated 1st November, 2021 passed under Section 73 of the Odisha Goods and Services Tax Act, 2017 (for short, ‘OGST Act’) by the Deputy Commissioner of CT & GST Sambalpur-I Circle, Sambalpur pertaining to the tax periods from April-2019 to March, 2020 (financial year 2019-20), April 2020 to June, 2020 (financial year 2020-21) and July 2020 to September, 2020 (financial year 2020-21), the Petitioner ...

NBCC (INDIA) LIMITED


(Appellate Authority for Advance Ruling, Odisha | Mar 15, 2022)

At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and of Odisha GST Act, 2017 are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the OGST Act. 2. The present appeal has been filed under section 100 of the Central Goods and Service tax Act, 2017 and Orissa Goods & Services Tax Act 2...

BASANTI SHIAL vs. THE PROPER OFFICER AND OTHERS


(Orissa High Court | Mar 11, 2022)

1. This matter is taken up by virtual/physical mode. 2. Assailing the Order dated 31.12.2020 passed by the Additional Commissioner of State Tax (Appeal), Balasore- Appellate Authority directed against the Order dated 06.03.2020 passed by the Proper Officer under Section 74(9) of the Odisha Goods and Services Tax Act, 2017 (referred to as “OGST Act” for brevity) and issued in Form GST DRC-07 prescribed under Rule 142(5) of the Odisha Goods and Services Tax Rules, 2017 (for shor...

RAJENDRA NARAYAN MOHANTY vs. CT & GST AND OTHERS


(Orissa High Court | Feb 24, 2022)

1. This matter is taken up by virtual/physical mode. 2. The Petitioner questions the Show Cause Notice dated 25.01.2022 issued by the Opposite Party No. 1 (CT and GST Officer, Cuttack-I East Circle, Cuttack) vide Annexure-2 series U/s 74 of the CGST/OGST Act on the ground that the Proper Officer has no jurisdiction to invoke said provision. By referring to instructions appended to GSTR-9 (Annual Return) as substituted by virtue of the Central Goods and Services Tax (14th Amendment) Rules,...
★ Short Payment of Tax
★ Demand & Interest