![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/2026/01/17/500x300_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 "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]
In a recent ruling, the Orissa High Court held that a service tax demand issued against a deceased person is not valid in law, and that the term...
![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/2026/01/14/250x150_2119470-no-cvd-liability-pre-2012-imported-vessels-converted-coastal-run.webp "No CVD Liability on Pre-2012 Imported Vessels Converted to Coastal Run Later: Madras HC quashes Demand [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/2026/01/12/250x150_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 "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]")
![ITR not filed with Audit Report Timely due to delay in Auditor Appointment: Orissa HC allows Belated Filing with Report [Read Order]](https://images.taxscan.in/h-upload/2026/01/12/250x150_2118489-whatsapp-image-2026-01-12-at-60659-pm.webp "ITR not filed with Audit Report Timely due to delay in Auditor Appointment: Orissa HC allows Belated Filing with Report [Read Order]")
![Orissa HC Stays GST Demand Proceedings after Finding Audit Report Issued by Superintendent Instead of Proper Officer [Read Order]](https://images.taxscan.in/h-upload/2026/01/02/250x150_2116780-orissa-hc-stays-gst-demand-proceedings-after-finding-audit-report-issued-by-superintendent-instead-of-proper-officer-taxscan.webp "Orissa HC Stays GST Demand Proceedings after Finding Audit Report Issued by Superintendent Instead of Proper Officer [Read Order]")
![Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XX]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114267-annual-tax-corporate-law-digest-2025-complete-high-court-cases-part-xx-taxscan.jfif "Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part XX]")
Once Merits are Examined by GST Appellate Authority, Writ Court’s Intervention Narrow: Orissa HC [Read Order]
The Orissa High Court refused to interfere with a GST appellate order that had rejected the appeal both for non-payment of the mandatory 10% pre-deposit and on merits. The Court held that even if...
![Once Merits are Examined by GST Appellate Authority, Writ Court’s Intervention Narrow: Orissa HC [Read Order]](https://images.taxscan.in/h-upload/2025/11/24/500x300_2107526-gst-appellate-authority-taxscan.webp "Once Merits are Examined by GST Appellate Authority, Writ Court’s Intervention Narrow: Orissa HC [Read Order]")
"Alternative Remedy Available": Orissa HC Refuses to Interfere in Bank of India's SARFAESI Action [Read Order]
The Orissa High Court has dismissed a writ petition filed by borrowers against Bank of India, reiterating that the High Court's writ jurisdiction under Article 226 cannot be invoked when an...
![Alternative Remedy Available: Orissa HC Refuses to Interfere in Bank of Indias SARFAESI Action [Read Order]](https://images.taxscan.in/h-upload/2025/11/20/500x300_2106864-sarfaesi-act-taxscan-1.webp "Alternative Remedy Available: Orissa HC Refuses to Interfere in Bank of Indias SARFAESI Action [Read Order]")
ITR Refund Adjustment to Old Tax Dues of Company in Resolution Process: Supreme Court to Hear SLP against Orissa HC Ruling [Read Order]
The Supreme Court is to hear a special leave petition filed by the petitioner against the Orissa High Court ruling that upheld the adjustment of a ₹6.00 crore income tax refund against old tax...
![ITR Refund Adjustment to Old Tax Dues of Company in Resolution Process: Supreme Court to Hear SLP against Orissa HC Ruling [Read Order]](https://images.taxscan.in/h-upload/2025/11/19/500x300_2106666-supreme-court-orissa-high-court-itr-refund-itr-refund-adjustment-taxscan.webp "ITR Refund Adjustment to Old Tax Dues of Company in Resolution Process: Supreme Court to Hear SLP against Orissa HC Ruling [Read Order]")
‘Issue Already Settled’: Orissa HC Rejects Customs Appeal on Iron Ore Fe Content Dispute, confirms WMT Basis for Duty Assessment [Read Order]
The Orissa High Court dismissed an appeal filed by the customs department ruling that the iron (Fe) content in iron ore fines (IOF) for customs duty assessment must be determined on the basis of...
![‘Issue Already Settled’: Orissa HC Rejects Customs Appeal on Iron Ore Fe Content Dispute, confirms WMT Basis for Duty Assessment [Read Order]](https://images.taxscan.in/h-upload/2025/11/05/500x300_2102599-orissa-hc-customs-appeal-iron-ore-fe-content-dispute-taxscan.webp "‘Issue Already Settled’: Orissa HC Rejects Customs Appeal on Iron Ore Fe Content Dispute, confirms WMT Basis for Duty Assessment [Read Order]")
Customs Dept Cannot Retain Excess Duty for 14 Years and Evade Interest by Technicalities: Orissa HC Directs Payment of 6% Interest to Vedanta Ltd [Read Order]
The Orissa High Court upheld the Customs Appellate Tribunal’s decision directing the Customs Department to pay interest to Vedanta Ltd. on the excess customs duty retained for over 14 years, firmly...
![Customs Dept Cannot Retain Excess Duty for 14 Years and Evade Interest by Technicalities: Orissa HC Directs Payment of 6% Interest to Vedanta Ltd [Read Order]](https://images.taxscan.in/h-upload/2025/11/05/500x300_2102559-customs-dept-evade-interest-technicalities-orissa-hc-interest-vedanta-ltd-taxscan.webp "Customs Dept Cannot Retain Excess Duty for 14 Years and Evade Interest by Technicalities: Orissa HC Directs Payment of 6% Interest to Vedanta Ltd [Read Order]")
Challenge on illegal Transfer of Shares of Company and on Unauthorised Appointment of Directors: Orissa HC directs to approach NCLT [Read Order]
In a recent case, the Orissa High Court directed the petitioner assessee to approach the National Company Law Tribunal (NCLT) for a challenge on the illegal Transfer of Shares of the Company and on ...
![Challenge on illegal Transfer of Shares of Company and on Unauthorised Appointment of Directors: Orissa HC directs to approach NCLT [Read Order]](https://images.taxscan.in/h-upload/2025/09/26/500x300_2091327-2062730-cbic-electronic-cash-ledger-exemption-from-deposits-ecl-exemption-extension-deposit-taxscan.webp "Challenge on illegal Transfer of Shares of Company and on Unauthorised Appointment of Directors: Orissa HC directs to approach NCLT [Read Order]")