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![S. 158BA(2) Abatement Not Automatic Unless Case Falls Under Block Assessment Scheme: Orissa HC Refuses to Quash Scrutiny Assessment after Search [Read Order] S. 158BA(2) Abatement Not Automatic Unless Case Falls Under Block Assessment Scheme: Orissa HC Refuses to Quash Scrutiny Assessment after Search [Read Order]](https://images.taxscan.in/h-upload/2026/02/20/2126505-158ba2-abatement-automatic-case-assessment-scheme-orissa-hc.webp)
S. 158BA(2) Abatement Not Automatic Unless Case Falls Under Block Assessment Scheme: Orissa HC Refuses to Quash Scrutiny Assessment after Search [Read Order]
In a recent ruling, the Orissa High Court held that abatement under Section 158BA(2) is not automatic just because a search is conducted, and it...


![Refund of GST Paid Twice Cannot Be Denied on Ground of Limitation: Orissa HC [Read Order] Refund of GST Paid Twice Cannot Be Denied on Ground of Limitation: Orissa HC [Read Order]](https://images.taxscan.in/h-upload/2026/02/18/2126256-refund-gst-paid-twice-cannot-denied-ground-limitation-orissa-hc.webp)
![Refund & Interest u/s 240 & 244A Must Be Paid Till Actual Date of Payment: Orissa HC [Read Order] Refund & Interest u/s 240 & 244A Must Be Paid Till Actual Date of Payment: Orissa HC [Read Order]](https://images.taxscan.in/h-upload/2026/02/16/2125517-orissa-high-court-refund-interest-actual-date-of-payment-refund-till-payment-date-tax-refund-interest-ruling-orissa-high-court-tax-refund-ruling-taxscan.webp)
![Order Rejecting the Application is Bereft of Reason: Orissa HC sets aside Rejection of Application filed u/s 161 [Read Order] Order Rejecting the Application is Bereft of Reason: Orissa HC sets aside Rejection of Application filed u/s 161 [Read Order]](https://images.taxscan.in/h-upload/2026/02/06/2123981-orissa-high-court-rejection-order-bereft-of-reason-order-rejection-rejection-of-application-taxscan.webp)
![Orissa HC Condones 8‑Day Delay in GST Appeal, Restores Taxpayer’s Right to Be Heard [Read Order] Orissa HC Condones 8‑Day Delay in GST Appeal, Restores Taxpayer’s Right to Be Heard [Read Order]](https://images.taxscan.in/h-upload/2026/02/04/2123732-orissa-hc-condones-8day-delay-gst-appeal-taxscan.webp)
![Orissa HC grants bail to accused in Rs. 85cr GST Fraud on Rs. 5L bond [Read Order] Orissa HC grants bail to accused in Rs. 85cr GST Fraud on Rs. 5L bond [Read Order]](https://images.taxscan.in/h-upload/2026/01/31/2122778-orissa-hc-grants-bail-accused-rs-85cr-gst-fraud-rs-5l-bond-taxscan.webp)
![GST Assessment Order Passed Against Unregistered Contractor Due to Identical Name Confusion on WAMIS & Income Tax Portal Data Quashed: Orissa HC [Read Order] GST Assessment Order Passed Against Unregistered Contractor Due to Identical Name Confusion on WAMIS & Income Tax Portal Data Quashed: Orissa HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/28/2122226-orissa-high-court-wamis-portal-gst-assessment-order-quashed-orissa-high-court-gst-case-taxscan.webp)
![Interest on Ocean Freight IGST Refund applies from Date of Deposit, No from Refund Application: Orissa HC [Read Order] Interest on Ocean Freight IGST Refund applies from Date of Deposit, No from Refund Application: Orissa HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/23/2121536-interest-on-ocean-freight-igst-refund-applies-from-date-of-deposit-no-from-refund-application-orissa-hc-taxscan.webp)
![23 Days Delay in Filing GST Appellate Appeal: Orissa HC Directs Liberal Approach [Read Order] 23 Days Delay in Filing GST Appellate Appeal: Orissa HC Directs Liberal Approach [Read Order]](https://images.taxscan.in/h-upload/2026/01/22/2121355-orissa-high-court-gst-appeal-filing-appellate-appeal-filing-gst-appellate-appeal-delay-in-gst-appeal-filing-delay-in-gst-appeal-gst-appellate-authority-taxscan.webp)
![Agent’ u/s 65(7) Not Equivalent to ‘Legal Heir Status: Orissa HC Rules Service Tax against Dead Person Not Tenable in Eye of Law [Read Order] Agent’ u/s 65(7) Not Equivalent to ‘Legal Heir Status: Orissa HC Rules Service Tax against Dead Person Not Tenable in Eye of Law [Read Order]](https://images.taxscan.in/h-upload/2026/01/17/2120220-agent-us-657-not-equivalent-to-legal-heir-status-orissa-hc-rules-service-tax-against-dead-person-not-tenable-in-eye-of-law-taxscan.webp)
![No CVD Liability on Pre-2012 Imported Vessels Converted to Coastal Run Later: Madras HC quashes Demand [Read Order] No CVD Liability on Pre-2012 Imported Vessels Converted to Coastal Run Later: Madras HC quashes Demand [Read Order]](https://images.taxscan.in/h-upload/2026/01/14/2119470-no-cvd-liability-pre-2012-imported-vessels-converted-coastal-run.webp)
![GST Officer Rejected Jindal Steel’s Rectification Plea on GST Shortfall between GSTR-3B & E-Way Bill Arbitrarily: Orissa HC Directs Proper Hearing [Read Order] GST Officer Rejected Jindal Steel’s Rectification Plea on GST Shortfall between GSTR-3B & E-Way Bill Arbitrarily: Orissa HC Directs Proper Hearing [Read Order]](https://images.taxscan.in/h-upload/2026/01/12/2118476-gst-officer-rejected-jindal-steels-rectification-plea-on-gst-shortfall-between-gstr-3b-e-way-bill-arbitrarily-orissa-hc-directs-proper-hearing-taxscan.webp)