Orissa High Court
MSME Act | Council Cannot Entertain Application For Maintainability Of Reference At Conciliation Stage: Orissa High Court
The Orissa High Court single bench of Justice KR Mohapatra held that Micro & Small Enterprises Facilitation Council doesn't have power to entertain an application with regard to the maintainability of the reference at the conciliation stage under Micro, Small And Medium Enterprises Development Act, 2006. It held that question of maintainability can only be adjudicated if arbitration is taken up by the Council. “The question of maintainability can only be adjudicated if arbitration...
Assessee To Approach Tribunal On Failure Of GST Dept. To Follow CESTAT's Direction, Writ Petition Not Maintainable: Orissa High Court
The Orissa High Court has held that the writ petition is not maintainable as the assessee has to approach the tribunal on the failure of the GST department to follow the direction of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT).The bench of Acting Chief Justice Dr. B.R. Sarangi and Justice Murahari Sri Raman has observed that it is incumbent upon the authority to give due opportunity of hearing to the petitioners adhering to the direction of the CESTAT. If the authority did...
Orissa High Court Allows Expenditure Towards Contribution For Running Of School As Business Expenditure
The Orissa High Court has held that the expenditure towards the contribution for the running of the school is a business expenditure.The bench of Justice S.K. Panigrahi and Justice G. Satapathy has observed that expenditure towards contribution for the running of the school is an expenditure for the smooth functioning of the business of the assessee and also an expenditure wholly and exclusively for the welfare of the employees of the assessee and, thus, allowable under Section 37(l) as well as...
Appeal Against ITAT Order Dismissing Revenue’s Recall Application Does Not Lie Before High Court: Orissa High Court
The Orissa High Court has held that the order passed by the Income Tax Appellate Tribunal (ITAT) dismissing the department’s appeal on the ground of the low tax effect is appealable before the High Court under Section 260A of the Income Tax Act, 1961; however, an appeal against the ITAT order dismissing Revenue’s recall application does not lie before the High Court.The bench of Acting Chief Justice Dr. B.R. Sarangi and Justice Murahari Sri Raman has dismissed the appeal of the department...
Party Eligible For Interim Protection U/S 9(1) Arbitration & Conciliation Act, Regressive To Relegate To CPC Procedure: Calcutta High Court
The Calcutta High Court has recently allowed applications for appointment of arbitrator u/s 11 and for interim protection u/s 9(1) of the Arbitration & Conciliation Act, 1996 (“Act”) by Prathyusha- AMR, a Joint Venture. In allowing the plea for appointment of an arbitrator u/s 11 of the Act, a single-bench of Justice Moushumi Bhattacharya noted that “a turning point” in negotiations between the parties may ‘re-vitalise’ limitation in order to sustain a ‘live claim.’In further allowing the...
Arbitral Award By MSEF Council Without Conciliation Process Under Section 18(2) Is Liable To Be Set Aside: Orrisa High Court
The High Court of Orrissa has held that the failure of the MSFE Council to refer the parties to ‘Conciliation’ as provided under Section 18(2) of the MSMED Act renders the award passed by it under Section 18(3) susceptible to setting aside under Section 34 of the A&C Act. The bench of Justice S.K. Panigrahi held that in terms of Section 18(2) of the MSMED Act, the MSEF Council to conciliate between the parties either itself or take assistance from any other institution. It held...
GST Tribunal Not Constituted: Orissa High Court Condones Delay And Stays GST Demand
The Orissa High Court stayed the Goods and Service Tax (GST) demand subject to deposit of tax as the GST Tribunal is not constituted.The bench of Justice B.R. Sarangi and Justice M.S. Raman has observed that since the petitioner wants to avail the remedy under the provisions of law by approaching the 2nd appellate tribunal, which has not yet been constituted, as an interim measure subject to the petitioner depositing the entire tax demand within a period of four weeks, the rest of the...
Orissa High Court Allows Writ Petition Against Arbitrator’s Order Directing Evaluation Of Assets, Being Expansion Of Scope Of Reference
The Orissa High Court has set aside the order passed by the Arbitral Tribunal under Section 26 of the Arbitration and Conciliation Act, 1996 (A&C Act), where the Tribunal had directed the appointment of an expert evaluator for evaluating the assets of the counter-claimant in the arbitral proceedings involving money claims. While noting that the claims and counter claims raised by the parties were simply money claims, the bench of Justice Arindam Sinha held that expanding the scope...
Different Amount Mentioned In Tax Invoice And E-Way Bill: Orissa High Court Orders Issuance Of Fresh Assessment Order
The Orissa High Court has held that the different amounts mentioned in the tax invoice and e-Way Bill indicate a palpable error in the waybill, which may be construed as a human error.The bench of Justice B.R. Sarangi and Justice M.S. Raman quashed the assessment order and remitted the matter back to the assessing authority for reconsideration in accordance with the law.The petitioner/assessee has sought the direction to set aside the demand and Form GST DRC-07, to quash the attachment of the...
Prior Approval Of The Superior Officer Before Passing Of The Assessment/Reassessment Order Pursuant To A Search Operation Is A Mandatory Requirement: Orissa High Court
The Orissa High Court has held that the requirement of prior approval of the superior officer before an order of assessment or reassessment is passed pursuant to a search operation is a mandatory requirement of Section 153D of the Income Tax Act.The division bench of Chief Justice S. Muralidhar and Justice M.S. Raman has observed that approval of the superior officer before an order of assessment or reassessment must not be given mechanically.A search and seizure operation was conducted in the...
Unrealistic To Expect GST Return Filing Without Actual Commencement Of Business: Orissa High Court Directs Dept. To Process Licence Application
The Orissa High Court has held that the license application should not be rejected only because a GST return has not been filed yet, since it is unrealistic to expect that to happen without the actual commencement of its business.The division bench of Chief S. Muralidhar and Justice G. Satapathy has observed that unless the petitioner is issued a license and is able to commence its business, the question of filing a GST return would not arise.The petitioner filed an application for the...
Chokad Is Not An Industrial Input: Orissa High Court Quashes Order Imposing 4% VAT
The Orissa High Court has quashed the order imposing a 4% value-added tax (VAT) on the wheat bran (chokad) as it is not an industrial input.The division bench of Chief Justice S. Muralidhar and Justice M. S. Raman has observed that it was necessary for the Department to show that there was a notification issued by the State Government identifying ‘Chokad’ as an ‘industrial input'. In the absence of such notification, no inference could have been drawn that the "chokad" sold to NALCO was in fact...