![Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part V]](https://images.taxscan.in/h-upload/2025/07/16/500x300_2064387-half-yearly-tax-digest-2025-half-yearly-tax-digest-tax-digest-supreme-court-supreme-court-and-high-court-taxscan.webp "Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part V]")
Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part V]
This Half Yearly Digest analytically summarises all the Supreme Court and High Court Tax Decisions in the First Half of 2025, as reported at...
![Orissa HC sets aside Demand of Royalty and Additional Charge u/r 51(4) of OMMCR on Stacking of mineral in the Brick Kiln Unit [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/250x150_2064210-brick-kiln.webp "Orissa HC sets aside Demand of Royalty and Additional Charge u/r 51(4) of OMMCR on Stacking of mineral in the Brick Kiln Unit [Read Order]")
![GST Registration Cancelled Due to 6-Month Default in GSTR-3B Filing: Orissa HC Quashes Rejection of Revocation Application [Read Order]](https://images.taxscan.in/h-upload/2025/07/11/250x150_2062876-gst-registration-cancelled-gstr-3b-filing-orissa-hc-revocation-application-taxscan.webp "GST Registration Cancelled Due to 6-Month Default in GSTR-3B Filing: Orissa HC Quashes Rejection of Revocation Application [Read Order]")
![Orissa HC sets aside Interest Demand on Short-Paid GST: Remands Case citing Amended S.50 & GST Council Decision [Read Order]](https://images.taxscan.in/h-upload/2025/07/07/250x150_2060706-orissa-hc-orissa-hc-sets-aside-interest-demand-interest-demand-interest-demand-on-short-paid-gst-taxscan.webp "Orissa HC sets aside Interest Demand on Short-Paid GST: Remands Case citing Amended S.50 & GST Council Decision [Read Order]")
![GST Attachment Order Withdrawn After Appeal Admitted: Orissa HC Dismisses Writ as Infructuous [Read Order]](https://images.taxscan.in/h-upload/2025/07/03/250x150_2058544-gst-attachment-orissa-high-court-taxscan.webp "GST Attachment Order Withdrawn After Appeal Admitted: Orissa HC Dismisses Writ as Infructuous [Read Order]")
Benefit of Exemption Claim u/s 12A of Income Tax Act should not have Denied merely on account of delay in furnishing audit report: Orissa HC [Read Order]
The Orissa High Court has held that benefit of exemption claim under section 12A of Income Tax Act, 1961 should not have been denied merely on account of delay in furnishing audit report. ...
![Benefit of Exemption Claim u/s 12A of Income Tax Act should not have Denied merely on account of delay in furnishing audit report: Orissa HC [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/500x300_2055092-income-tax-audit-delay.webp "Benefit of Exemption Claim u/s 12A of Income Tax Act should not have Denied merely on account of delay in furnishing audit report: Orissa HC [Read Order]")
Orissa HC Questions Selective Re-Interview Process in GSTAT Judicial Member Selection, Issues Notice to Centre [Read Order]
In a recent hearing, the Orissa High Court issued notice to the Union of India on a writ petition challenging the selection process for appointing Judicial Members to the Goods and Services Tax...
![Orissa HC Questions Selective Re-Interview Process in GSTAT Judicial Member Selection, Issues Notice to Centre [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/500x300_2054996-orissa-high-court-selectice-re-interview-process-in-gstat-taxscan.webp "Orissa HC Questions Selective Re-Interview Process in GSTAT Judicial Member Selection, Issues Notice to Centre [Read Order]")
Taxpayer Willing to Pay GST Dues and Interest: Orissa HC Condones Delay in Filing Revocation of GST Cancellation [Read Order]
In a recent order, the Orissa High Court allowed the revocation of GSTregistration cancellation for a taxpayer who expressed readiness to pay all outstanding dues. The court condoned the delay in...
![Taxpayer Willing to Pay GST Dues and Interest: Orissa HC Condones Delay in Filing Revocation of GST Cancellation [Read Order]](https://images.taxscan.in/h-upload/2025/06/23/500x300_2053242-condones-delay-itat-taxscan.webp "Taxpayer Willing to Pay GST Dues and Interest: Orissa HC Condones Delay in Filing Revocation of GST Cancellation [Read Order]")
Single GST SCN for Multiple Financial Years Prima Facie Invalid: Orissa HC Grants Interim Stay [Read Order]
In a recent order, the Orissa High Court granted interim relief to Bajwa Infrastructure Pvt. Ltd. by staying a consolidated GST show cause notice that covered multiple financial years. The court...
![Single GST SCN for Multiple Financial Years Prima Facie Invalid: Orissa HC Grants Interim Stay [Read Order]](https://images.taxscan.in/h-upload/2025/06/23/500x300_2053122-orissa-high-court-gst-scn-show-cause-notice-taxscan.webp "Single GST SCN for Multiple Financial Years Prima Facie Invalid: Orissa HC Grants Interim Stay [Read Order]")
Differences of ITC availed in Form GSTR-3B against Form GSTR-2A: Orissa HC Quashes GST Order on violation of Natural Justice Principle
The High Court of Orissa ina case regarding the differences of Input Tax Credit (ITC) availed in Form GSTR-3B against Form GSTR-2A, quashed the Central Goods and Service Tax (CGST) order in...
Orissa HC Sets aside Order passed by NFAC without allowing 7 days Time Stipulated u/s 144B of Income Tax Act [Read Order]
The Orissa High Court set aside the order passed by the National Faceless Assessment Centre (NFAC) as it was without allowing the 7 day time stipulatedd under section 144B of the Income Tax Act,...
![Orissa HC Sets aside Order passed by NFAC without allowing 7 days Time Stipulated u/s 144B of Income Tax Act [Read Order]](https://images.taxscan.in/h-upload/2025/06/14/500x300_2044181-assessment-site-img-15.webp "Orissa HC Sets aside Order passed by NFAC without allowing 7 days Time Stipulated u/s 144B of Income Tax Act [Read Order]")