![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]")
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...
![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]](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]](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]")
Sale of Robinson Barley and Purity Barley Taxable @12% under Orissa Sales Tax Act: Orissa HC [Read Order]
The Orissa High Court has held that the products, Robinson Barley and Purity Barley are subject to sales of tax under the Orissa Sales Tax Act, 1947 (OST Act) under the residual entry at 12%. The...
![Sale of Robinson Barley and Purity Barley Taxable @12% under Orissa Sales Tax Act: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Robinson-Barley-Purity-Barley-Orissa-Sales-Tax-Act-HC-taxscan.jpg "Sale of Robinson Barley and Purity Barley Taxable @12% under Orissa Sales Tax Act: Orissa HC [Read Order]")
Orissa HC lifts Bank Attachment for Payment of Interest on Delayed Payment of Admitted Tax [Read Order]
The division bench of Orissa High Court has lifted bank attachment for payment of Interest on delayed payment of admitted tax. The petitioner, M/s. Orissa Stevedores Ltd. made a late deposit of...
![Orissa HC lifts Bank Attachment for Payment of Interest on Delayed Payment of Admitted Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Orissa-High-Court-Bank-Attachment-Payment-Interest-Delayed-Payment-admitted-Tax-Taxscan.jpg "Orissa HC lifts Bank Attachment for Payment of Interest on Delayed Payment of Admitted Tax [Read Order]")
'Bidi' classifiable as 'Tobacco and Tobacco Products': Orissa HC upholds Levy under Entry Tax Act [Read Order]
A division bench of the Orissa High Court comprising Chief Justice S Muralidhar and Justice R.K Pattanaik has held that the product “Bidi” is classifiable as “Tobacco and Tobacco Products” for the...
GST: Appeal cannot be dismissed on Sole Ground of Non-Submission of Certified Order, rules Orissa HC [Read Order]
A division bench of the Orissa High Court has held that the GST appellate authority cannot dismiss an appeal merely on the technical ground that the certified order is not submitted along with the...
![GST: Appeal cannot be dismissed on Sole Ground of Non-Submission of Certified Order, rules Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/GST-Appeal-Non-Submission-Certified-Order-Taxscan.jpg "GST: Appeal cannot be dismissed on Sole Ground of Non-Submission of Certified Order, rules Orissa HC [Read Order]")
GST: Transfer of ITC from One to State to Another can’t be treated as Inward Supply, says Orissa HC [Read Order]
The Orissa High Court, in a recent ruling, held that claim of ITC by an input service distributor (ISD) only in the case of an inward supply, and an ITC transfer from one state to another is not an...
![GST: Transfer of ITC from One to State to Another can’t be treated as Inward Supply, says Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Transfer-ITC-State-Inward-Supply-Orissa-HC-Taxscan.jpeg "GST: Transfer of ITC from One to State to Another can’t be treated as Inward Supply, says Orissa HC [Read Order]")
Commission to Persons who are not Beneficial to Business of Assessee is Taxable: Orissa HC [Read Order]
The Orissa High Court has disallowed commission expenses as claimed by the appellant by holding that the appellant was not able to prove the expertise of persons to help him in business to whom the...
![Commission to Persons who are not Beneficial to Business of Assessee is Taxable: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Commission-Persons-Business-Assesse-Orissa-HC-taxscan.jpg "Commission to Persons who are not Beneficial to Business of Assessee is Taxable: Orissa HC [Read Order]")
Deposit in 'no-lien/escrow account' will not constitute 'Actual Payment', No Income Tax Deduction allowable: Orissa High Court [Read Order]
A division bench of the Orissa High Court has held that deposit of amount in 'no-lien/escrow account' will not constitute 'actual payment' under Section 43-B of the Income Tax Act, 1961. The bench...
![Deposit in no-lien/escrow account will not constitute Actual Payment, No Income Tax Deduction allowable: Orissa High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Deposit-Actual-Payment-Income-Tax-Deduction-Orissa-High-Court-taxscan.jpg "Deposit in no-lien/escrow account will not constitute Actual Payment, No Income Tax Deduction allowable: Orissa High Court [Read Order]")