Levy of TC Tax on possession and registration of Vehicles through Instruction is Ultra-vires to OMVT Act: Orissa HC
In a major decision, the Orissa High Court Division Bench of Chief Justice S Muralidhar and Justice M S Raman has quashed the instruction of the...
![Prior approval of CCIT/DGIT for Scrutiny Assessment is Mandatory: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/CCIT-DGIT-approval-of-DGIT-approval-of-CCIT-for-Scrutiny-Assessment-Orissa-HC-taxscan.jpg "Prior approval of CCIT/DGIT for Scrutiny Assessment is Mandatory: Orissa HC [Read Order]")
![Electronic evidence must be accompanied by Requisite Certificate u/s 36-B(2) of Central Excise Act: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Electronic-evidence-evidence-Requisite-Certificate-Central-Excise-Act-Central-Excise-Orissa-High-Court-taxscan.jpg "Electronic evidence must be accompanied by Requisite Certificate u/s 36-B(2) of Central Excise Act: Orissa HC [Read Order]")
![CST Exemption cannot be Denied for Mere Non-Production of Agreement b/w Indian Exporter and Foreign Buyer: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/CST-Exemption-Non-Production-Agreement-Indian-Exporter-Foreign-Buyer-Orissa-High-court-taxscan.jpg "CST Exemption cannot be Denied for Mere Non-Production of Agreement b/w Indian Exporter and Foreign Buyer: Orissa HC [Read Order]")
![Remand for Review in Absence of Enabling Provision illegal: Orissa HC upholds Relief to Tata Iron & Steel [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Remand-for-Review-Orissa-High-Court-Tata-Iron-Steel-taxscan.jpg "Remand for Review in Absence of Enabling Provision illegal: Orissa HC upholds Relief to Tata Iron & Steel [Read Order]")
![VAT Re-Assessment merely On Ground of Audit Objection is Invalid: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/VAT-Re-Assessment-VAT-Audit-Orissa-HC-taxscan.jpg "VAT Re-Assessment merely On Ground of Audit Objection is Invalid: Orissa HC [Read Order]")
Writ Petition during Notice Stage would Frustrate Tax Administration: Orissa HC Dismisses Plea Challenging Notice for Discrepancies in GSTR-3B [Read Order]
In a petition challenging the show-cause notice issued by the GST department on ground of discrepancies in the GSTR 3B, the Orissa High Court has held that the GST Act provides adequate...
![Writ Petition during Notice Stage would Frustrate Tax Administration: Orissa HC Dismisses Plea Challenging Notice for Discrepancies in GSTR-3B [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Petition-during-Notice-Stage-Frustrate-Tax-Administration-Orissa-HC-Notice-Discrepancies-GSTR-3B-TAXSCAN.jpg "Writ Petition during Notice Stage would Frustrate Tax Administration: Orissa HC Dismisses Plea Challenging Notice for Discrepancies in GSTR-3B [Read Order]")
Charge Sanction Form Certified by Chartered Accountant as 'Professional Duty', No Criminal Liability in Bank Fraud Case: Orissa HC [Read Order]
While quashing the criminal proceedings against a Chartered Accountant in a bank fraud case, the Orissa High Court has held that the certification of charge sanction form 17 with the Registrar of...
![Charge Sanction Form Certified by Chartered Accountant as Professional Duty, No Criminal Liability in Bank Fraud Case: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Chartered-Accountant-Professional-Duty-Criminal-Liability-Bank-Fraud-Case-Orissa-HC-taxscan.jpg "Charge Sanction Form Certified by Chartered Accountant as Professional Duty, No Criminal Liability in Bank Fraud Case: Orissa HC [Read Order]")
GST Audit: Issuance of Final Report shall be after Considering Reply of Assessee, Orissa HC [Read Order]
A division bench of the Orissa High Court, while considering a petition where the GST department issued the draft and final GST audit report on the same day, has allowed the assesseeto file the reply...
![GST Audit: Issuance of Final Report shall be after Considering Reply of Assessee, Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/GST-Audit-Issuance-Report-Considering-Assessee-Orissa-HC-TAXSCAN.jpg "GST Audit: Issuance of Final Report shall be after Considering Reply of Assessee, Orissa HC [Read Order]")
Non-Reimbursement of Differential Tax Amount Post-GST to Contractors: Orissa HC Stays Action, Directs State Dept to Follow Circular [Read Order]
In a major relief to the contractors, a division bench of the Orissa High Court headed by Chief Justice Dr. S. Muralidhar has ordered to freeze the coercive actions against the contractors and...
![Non-Reimbursement of Differential Tax Amount Post-GST to Contractors: Orissa HC Stays Action, Directs State Dept to Follow Circular [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Tax-Post-GST-Contractors-Orissa-HC-Circular-taxscan.jpg "Non-Reimbursement of Differential Tax Amount Post-GST to Contractors: Orissa HC Stays Action, Directs State Dept to Follow Circular [Read Order]")
Orissa HC permits Filing of GST Returns Prior to Cancellation of Registration, Directs Govt to Make Suitable Changes on GST Portal [Read Order]
A division bench of the Orissa High Court has allowed the assessee to file GST returns prior to the cancellation of registration and directed the Government to make suitable changes on the portal for...
![Orissa HC permits Filing of GST Returns Prior to Cancellation of Registration, Directs Govt to Make Suitable Changes on GST Portal [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Orissa-HC-Cancellation-of-Registration-GST-Portal-taxscan.jpg "Orissa HC permits Filing of GST Returns Prior to Cancellation of Registration, Directs Govt to Make Suitable Changes on GST Portal [Read Order]")