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GST Case Laws

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State - Odisha ✔

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ORDER 1. The Petitioner before this Court seeks a direction to the Opposite Parties to permit the Petitioner to rectify the GST Return filed for the periods 2017-18 and 2018-19 i.e. on 16th October 2017, 25th November 2017, 30th January 2018 and 30th March, 2019 in Form- B2B instead of B2C as was wrongly filed under GSTR-1 in order to get the Input Tax Credit (ITC) benefit by the principal contractor. 2. Admittedly, the last date of filing the return was 31st March, 2019 and the date ...
ORDER 1. The challenge in the present petition is to a notice dated 19th February 2022 issued by the Deputy Commissioner of CT and GST to the Petitioner requiring him to produce the documents related to stock retention and vehicles used in generation of e-way bills for inward and outward supplies as well as to the intimation dated 31st March 2022 of the tax ascertained as payable under Section 73 (5) of the Odisha Goods and Service Tax Act (OGST Act) including liability under th...
ORDER 1. The Petitioner before this Court seeks a direction to the Opposite Parties to permit the Petitioner to rectify the GST Return filed for the period September, 2017 and March 2018 in Form-B2B instead of B2C as was wrongly filed under GSTR-1 in order to get the Input Tax Credit (ITC) benefit by M/s. Odisha Construction Corporation Limited (OCCL), the principal contractor. 2. Admittedly, the last date of filing the return was 31st March, 2019 and the date by which the rectificati...

VEDANTA LIMITED vs. UNION OF INDIA


(Orissa High Court | Jan 4, 2023)

JUDGMENT MURAHARI SRI RAMAN, J.- 1. Craving to question the propriety of Orders dated 13.08.2020, 10.09.2020 and 13.11.2020 passed by Assistant Commissioner, GST & Central Excise, Jharsuguda Division returning the applications filed manually claiming supplementary refund of unutilized input tax credit pertaining to Compensatory Cess on inputs used in relation to zero-rated supplies made during the periods September, 2017; October, 2017; November, 2017; December, 2017; January, 201...
ORDER 02. 1. These three writ petitions have been filed challenging the Show Cause Notice (SCN) dated 8th February, 2022 issued by the Directorate General of Goods and Services Tax Intelligence calling upon the Petitioners to reply to the allegations in the SCN within a period of 30 days of service of the notice. 2. The impugned SCN has been issued invoking inter alia Section 122(1A) of the Central Goods and Services Tax Act, 2017 (CGST Act), which provides for penalties. ...

DAS & SONS


(Authority for Advance Ruling, Odisha | Nov 22, 2022)

Subject: M/s Das & Sons, Mochinda, Salbani, Dist-Keonjhar, Odisha (here in after referred to as the 'Applicant') having GSTIN : 21ALZPD6O41Q1ZM, 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 The Applicant has sought for an advance ruling in respect of the following questions.- (a) What is the HSN Code...
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...