Supreme Court And Highcourt Weekly Round-UP
This weekly round-up analytically summarises the key tax judgements of the Supreme Court and all High Courts reported at Taxscan.in during the...
![Selection of Highest Bidder in Auction without Considering No Dues Certificate from GST Dept: Orissa HC quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Selection-of-Highest-Bidder-in-Auction-Highest-Bidder-in-Auction-Bidder-in-Auction-Bidder-Auction-No-Dues-Certificate-GST-Dept-GST-Orissa-High-Court-quashes-Order-Orissa-High-Court-Order-Taxscan.jpg "Selection of Highest Bidder in Auction without Considering No Dues Certificate from GST Dept: Orissa HC quashes Order [Read Order]")
![Joint Commissioner of State Tax has Power to Search and Seizure: Orissa HC upholds Order passed u/s 130 of IGST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Joint-Commissioner-of-State-Tax-Search-and-Seizure-Orissa-Highcourt-Order-IGST-Act-taxscan.jpg "Joint Commissioner of State Tax has Power to Search and Seizure: Orissa HC upholds Order passed u/s 130 of IGST Act [Read Order]")
![Orissa HC stays Penalty and Interest Demanded by GST Department in absence of Second Appellate GST Tribunal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Orissa-HC-stays-Penalty-and-Interest-demanded-Penalty-and-Interest-demanded-GST-Department-Interest-demanded-by-GST-Department-Second-Appellate-GST-Tribunal-taxscan.jpg "Orissa HC stays Penalty and Interest Demanded by GST Department in absence of Second Appellate GST Tribunal [Read Order]")
Submission of ITR Contrary to Requirements of Auction Notice: Orissa HC quashes Decision-Making Process in Bid as Arbitrary [Read Order]
The Orissa High Court quashed the decision-making process in bid as arbitrary as the Income Tax Returns (ITR) was submitted contrary to the requirements of auction notice. The tender notice...
![Submission of ITR Contrary to Requirements of Auction Notice: Orissa HC quashes Decision-Making Process in Bid as Arbitrary [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Submission-of-ITR-Contrary-to-Requirements-of-Auction-Notice-ITR-Auction-Notice-Orissa-High-Court-quashes-Decision-Making-Process-in-Bid-as-Arbitrary-Bid-Orissa-High-Court-Taxscan.jpg "Submission of ITR Contrary to Requirements of Auction Notice: Orissa HC quashes Decision-Making Process in Bid as Arbitrary [Read Order]")
Requirement to furnish certified copy of order within 7 days of filing of appeal under Rule 108(3) of TNGST Rules is procedural, can be condoned: Madras HC
In a major ruling a Single Bench of the Madras High Court ruled that the requirement to furnish certified copy of impugned order within 7 days of filing of appeal under Rule 108(3) of Tamil Nadu GST...
![Non-Constitution of GST Appellate Tribunal: Orissa HC stays Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Non-Constitution-of-GST-Appellate-Tribunal-Non-Constitution-GST-Appellate-Tribunal-Orissa-HC-stays-Tax-Demand-Tax-Demand-Orissa-High-Court-GST-taxscan.jpg "Non-Constitution of GST Appellate Tribunal: Orissa HC stays Tax Demand [Read Order]")
No Sales Tax Evasion Assumption on Dealers merely on Unmaintained Books during Cancelled Registration: Orissa HC [Read Order]
In a recent ruling, the Orissa High Court ruled that non-maintenance of books of account by the dealer whose registration has been cancelled under Section 9(3-f) of the Orissa Sales Tax Act 1947...
Nature of Material is Relevant for Assessing other years, not Date of Discovery: Orissa HC directs Re Adjudication [Read Order]
While entertaining the case, a Division Bench of Justice Dr B.R. Sarangi and Justice M.S. Raman of Orissa High Court observed that the date of the discovery of material is not relevant but the nature...
![Nature of Material is Relevant for Assessing other years, not Date of Discovery: Orissa HC directs Re Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Orissa-HC-Material-discovered-readjudication-Inspection-Relevant-Date-of-discovery-Discovery-Taxscan.jpg "Nature of Material is Relevant for Assessing other years, not Date of Discovery: Orissa HC directs Re Adjudication [Read Order]")
![Orissa HC dismisses Writ Petition Challenging Audit Report being Premature [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Orissa-High-Court-Writ-Petition-Audit-Report-Orissa-HC-dismisses-Writ-Petition-Challenging-Orissa-HC-dismisses-Writ-Petition-Audit-Report-being-Premature-Taxscan.jpg "Orissa HC dismisses Writ Petition Challenging Audit Report being Premature [Read Order]")
Failure to enrol in Common GST Portal within Time Limit and belated Filing of Appeal: Orissa HC refuses to Remand Matter to AO for Reassessment
The Orissa High Court, in view of the alternative efficacious remedy available to the petitioner, has refused to remand the matter to the Assessing Officer for reassessment when the assessee had...
