![No Service Tax liability When No provision for Reversing Credit involved on Input Services utilized for Inputs: Orissa HC confirms order of CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Service-Tax-liability-Service-Tax-Reversing-Credit-Input-Services-Inputs-Orissa-High-Court-Orissa-HC-CESTAT-Customs-Excise-taxscan-.jpg "No Service Tax liability When No provision for Reversing Credit involved on Input Services utilized for Inputs: Orissa HC confirms order of CESTAT [Read Order]")
No Service Tax liability When No provision for Reversing Credit involved on Input Services utilized for Inputs: Orissa HC confirms order of CESTAT [Read Order]
The Orissa High Court confirmed the order of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), wherein it was held that no service tax...
![No Convincing answer by Department to shift jurisdiction in filing Income Tax Returns: Orissa HC quashes Transfer [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Department-filing-Income-Tax-Returns-Orissa-Highcourt-Transfer-jurisdiction-taxscan.jpg "No Convincing answer by Department to shift jurisdiction in filing Income Tax Returns: Orissa HC quashes Transfer [Read Order]")
![Transfer of Jurisdiction after completion of Assessment: Orissa HC restores matter to Kolkata Income Tax Circle [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Jurisdiction-Assessment-Orissa-High-Court-Tax-Income-Tax-Income-Tax-Circle-Taxscan.jpg "Transfer of Jurisdiction after completion of Assessment: Orissa HC restores matter to Kolkata Income Tax Circle [Read Order]")
![Relief to SAIL: Orissa HC Quashes Sales Tax Proceedings as Dept could not Prove Inter-State Sales even after 35 Years [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/SAIL-Orissa-High-Court-Sales-Tax-Tax-Inter-State-Sales-taxscan.jpg "Relief to SAIL: Orissa HC Quashes Sales Tax Proceedings as Dept could not Prove Inter-State Sales even after 35 Years [Read Order]")
Suppression of Purchases and Sales cannot be based on ‘Eye Estimation’ of Stock: Orissa HC Quashes VAT Assessment [Read Order]
The Orissa High Court (HC) while quashing the VAT assessment held that the suppression of purchases and Sales cannot be based on ‘Eye Estimation’ of Stock. Subham Marbles, the petitioner...
![Suppression of Purchases and Sales cannot be based on ‘Eye Estimation’ of Stock: Orissa HC Quashes VAT Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/VAT-Assessment-Assessment-VAT-Eye-Estimation-Orissa-High-Court-Sales-taxscan.jpg "Suppression of Purchases and Sales cannot be based on ‘Eye Estimation’ of Stock: Orissa HC Quashes VAT Assessment [Read Order]")
Mistake of filing Form-B2B instead of B2C: Orissa HC Allows Correction in GSTR-1 to get ITC [Read Order]
A division bench of the Orissa High Court has pronounced an assessee-friendly ruling wherein the Court allowed the assessee to correct GSTR-1 in order to get the Input Tax Credit (ITC) as there was a...
![Mistake of filing Form-B2B instead of B2C: Orissa HC Allows Correction in GSTR-1 to get ITC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Form-B2B-B2C-Orissa-HC-GSTR-1-ITC-TAXSCAN.jpg "Mistake of filing Form-B2B instead of B2C: Orissa HC Allows Correction in GSTR-1 to get ITC [Read Order]")
Penalty u/s 96ZP of Excise Act not justifiable when Revenue Department delayed Computation of ACP: Orissa HC [Read Order]
In a recent ruling, the Orissa High Court (HC) held that the penalty under section 96ZP of the Central Excise Act was not justifiable when Revenue Department delayed the computation of the Annual...
![Penalty u/s 96ZP of Excise Act not justifiable when Revenue Department delayed Computation of ACP: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Penalty-Excise-Act-Revenue-Department-ACP-Orissa-HC-TAXSCAN.jpg "Penalty u/s 96ZP of Excise Act not justifiable when Revenue Department delayed Computation of ACP: Orissa HC [Read Order]")
![Deemed Dividend Taxable in the hands of Individual Director, Not Firm: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Deemed-Dividend-Individual-Director-Orissa-High-Court-taxscan.jpg "Deemed Dividend Taxable in the hands of Individual Director, Not Firm: Orissa HC [Read Order]")
![Amendment to S. 2(15) of Income Tax Act has No Retrospective Effect: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Income-Tax-Act-Retrospective-Effect-Orissa-Highcourt-taxscan.jpg "Amendment to S. 2(15) of Income Tax Act has No Retrospective Effect: Orissa HC [Read Order]")
Benefit of SVLDR Scheme cannot be Denied on ground of Erroneous Interpretation of Statutes: Orissa HC [Read Order]
In an assessee-favouring ruling, a division bench of the Orissa High Court headed by the Chief Justice S Muralidhar has held that the benefit of the SVLDR Scheme cannot be denied to the taxpayer...
![Benefit of SVLDR Scheme cannot be Denied on ground of Erroneous Interpretation of Statutes: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Benefit-of-SVLDR-Scheme-SVLDR-Scheme-Erroneous-Interpretation-of-Statutes-Statutes-Orissa-High-Court-taxscan.jpg "Benefit of SVLDR Scheme cannot be Denied on ground of Erroneous Interpretation of Statutes: Orissa HC [Read Order]")
Tyre, Tube and Flaps sold along with Tractor-Trolley Not Eligible for Concessional Rate of VAT: Orissa HC [Read Order]
A division bench of the Orissa High Court headed by the Chief Justice has held that the tyre, tube and flaps when sold along with tractor-trolley as a single unit to be taxed separately @ 12.5% and...
![Tyre, Tube and Flaps sold along with Tractor-Trolley Not Eligible for Concessional Rate of VAT: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Tyre-Tube-and-Flaps-Tractor-Trolley-Tyre-Tube-Flaps-VAT-Concessional-Rate-of-VAT-Orissa-High-Court-Concessional-Rate-taxscan.jpg "Tyre, Tube and Flaps sold along with Tractor-Trolley Not Eligible for Concessional Rate of VAT: Orissa HC [Read Order]")