![Non-filing of Affidavit Proving Repayment of Loan: Orissa HC Upholds Addition for “Unsecured Loan” [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Non-filing-of-Affidavit-Repayment-of-Loan-Orissa-HC-Addition-Unsecured-Loan-Taxscan.jpg "Non-filing of Affidavit Proving Repayment of Loan: Orissa HC Upholds Addition for “Unsecured Loan” [Read Order]")
Non-filing of Affidavit Proving Repayment of Loan: Orissa HC Upholds Addition for “Unsecured Loan” [Read Order]
The Division Bench of Orissa High Court has upheld the addition made upon unsecured loan as the petitioner had failed to file an affidavit for...
![Demise of the counsel is not a valid reason for Condonation of Delay of 2569 days for Sales Tax Appeal: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Condonation-of-Delay-Sales-Tax-Tax-Appeal-Orissa-High-Court-taxscan.jpg "Demise of the counsel is not a valid reason for Condonation of Delay of 2569 days for Sales Tax Appeal: Orissa HC [Read Order]")
![Revisional Jurisdiction cannot be invoked When Remedy of Appeal u/s 78 of OVAT Act is available: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Revisional-Jurisdiction-Remedy-of-Appeal-Appeal-OVAT-Act-Orissa-Highcourt-taxscan.jpg "Revisional Jurisdiction cannot be invoked When Remedy of Appeal u/s 78 of OVAT Act is available: Orissa HC [Read Order]")
![State cannot oppose the Claim for Conversion, Obtaining Conversion by Assessee will increase Chance of Recovery by Revenue: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Claim-for-Conversion-Recovery-by-Revenue-Orissa-Highcourt-taxscan.jpg "State cannot oppose the Claim for Conversion, Obtaining Conversion by Assessee will increase Chance of Recovery by Revenue: Orissa HC [Read Order]")
![SCN issued After 10 years with relation to Non-Payment of Service Tax by Providing Port Service is not valid: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Show-Cause-Notice-Service-Tax-Tax-Service-Orissa-High-Court-Taxscan.jpg "SCN issued After 10 years with relation to Non-Payment of Service Tax by Providing Port Service is not valid: Orissa HC [Read Order]")
Wrong Assumption by AO, Order u/s 270 passed under Income Tax not valid when Assessee Preferred for Appeal: Orissa HC [Read Order]
The Orissa High Court (HC)held that the order u/s 270 passed under Income Tax Act, 1961 by Assessing Officer (AO) based on a wrong assumption is not valid when the assessee preferred for appeal. ...
![Wrong Assumption by AO, Order u/s 270 passed under Income Tax not valid when Assessee Preferred for Appeal: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Assumption-AO-Order-Income-Tax-assessee-appeal-Orissa-High-Court-Assessing-Officer-Taxscan.jpg "Wrong Assumption by AO, Order u/s 270 passed under Income Tax not valid when Assessee Preferred for Appeal: Orissa HC [Read Order]")
Illness of Counsel Not Supported by Medical Certificate: Orissa HC Refuses to Condone Delay in Filing Sales Tax Appeal [Read Order]
The Orissa High Court ( HC ) in its recent judgement refused to condone the delay in filing a sales tax appeal Since the illness of the counsel was not supported by a Medical Certificate. ...
![Illness of Counsel Not Supported by Medical Certificate: Orissa HC Refuses to Condone Delay in Filing Sales Tax Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Illness-of-Counsel-Medical-Certificate-Orissa-High-Court-Condone-Delay-Filing-Sales-Tax-Appeal-Sales-Tax-Appeal-Appeal-sales-tax-Taxscan.jpg "Illness of Counsel Not Supported by Medical Certificate: Orissa HC Refuses to Condone Delay in Filing Sales Tax Appeal [Read Order]")
Orissa HC directs Appropriate Authority to consider difficulty faced by Contractors due to change in GST regime on Works Contract [Read Order]
The Orissa High Court directed the Appropriate Authority to consider difficulty faced by contractors due to change in GST regime on works contract. By way of the writ petition, the Petitioner,...
![Orissa HC directs Appropriate Authority to consider difficulty faced by Contractors due to change in GST regime on Works Contract [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Orissa-High-Court-Appropriate-Authority-Contractors-change-in-GST-regime-GST-regime-GST-Works-Contract-taxscan.jpg "Orissa HC directs Appropriate Authority to consider difficulty faced by Contractors due to change in GST regime on Works Contract [Read Order]")
Orissa HC Allows Rectification and Manual Submission of GSTR-1 Originally filed on March 2019 for availing ITC [Read Order]
A Division Bench of the Orissa High Court has recently allowed rectification and manual submission of GST return GSTR-1 originally filed on March, 2019, observing that the interests of the revenue...
![Orissa HC Allows Rectification and Manual Submission of GSTR-1 Originally filed on March 2019 for availing ITC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Orissa-High-Court-Rectification-Manual-Submission-ITC-taxscan.jpg "Orissa HC Allows Rectification and Manual Submission of GSTR-1 Originally filed on March 2019 for availing ITC [Read Order]")
Godrej's "Good Knight" product falls under 'insecticide' category, attracts 4% VAT: Orissa HC dismisses revision petition [Read Order]
The department's petition for revision of the Odisha Sales Tax Tribunal's ruling was denied by the bench of Chief Justice Dr. S. Muralidhar and Justice Raman of Orissa High Court (HC). The product...
![Godrejs Good Knight product falls under insecticide category, attracts 4% VAT: Orissa HC dismisses revision petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Godrejs-Good-Knight-insecticide-VAT-Orissa-HC-revision-petition-TAXSCAN.jpg "Godrejs Good Knight product falls under insecticide category, attracts 4% VAT: Orissa HC dismisses revision petition [Read Order]")
Mere Appearance of staff of person in Judicial Custody should not be taken as appearance by Assessee himself in absence of Valid Notice: Orissa HC [Read Order]
In a major decision the Orissa High Court observed that mere appearance of staff of person in judicial custody should not be taken as appearance by assessee himself in absence of valid notice ...
![Mere Appearance of staff of person in Judicial Custody should not be taken as appearance by Assessee himself in absence of Valid Notice: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Appearance-of-staff-Judicial-Custody-Assessee-Notice-Orissa-High-Court-Orissa-HC-taxscan.jpg "Mere Appearance of staff of person in Judicial Custody should not be taken as appearance by Assessee himself in absence of Valid Notice: Orissa HC [Read Order]")
Reassessment of Non-resident Company Vedanta Resources: Orissa HC quashes proceedings due to Lack of Jurisdiction [Read Order]
The Orissa High Court (HC) presided by Chief Justice Dr. S. Muralidhar and the Justice M.S. Raman quashed the reassessment proceedings of a non-resident company Vedanta Resources Limited (VRL) and...
![Reassessment of Non-resident Company Vedanta Resources: Orissa HC quashes proceedings due to Lack of Jurisdiction [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Reassessment-Non-resident-Company-Vedanta-Resources-Vedanta-Resources-Non-resident-Company-Orissa-High-Court-proceedings-Lack-of-Jurisdiction-Jurisdiction-Taxscan-.jpg "Reassessment of Non-resident Company Vedanta Resources: Orissa HC quashes proceedings due to Lack of Jurisdiction [Read Order]")