GST Interest/Penalty Waiver Can't Be Denied For Initial Wrong RCM Payment Through ITC Once Cash Compliance Is Made: Orissa High Court

The Orissa High Court has held that a GST interest and penalty waiver application filed by the petitioner cannot be rejected merely because a portion of tax liability under reverse charge mechanism (RCM) was initially discharged through input tax credit, subsequently pays the amount in cash and complies with legal requirements. A Division Bench comprising the Chief Justice Harish...

GST Act | Orissa High Court Quashes Recovery Proceedings Premised On 'Mistaken Identity' After Verifying Payment Receipt From Bank

The Orissa High Court in a matter involving 'mistaken identity' where one individual was assessed despite having a cancelled registration number (GSTIN), has quashed Show Cause Notice under Section 73 of the CGST Act, 2017. A Division Bench comprising Chief Justice Harish Tandon and Justice Murahari Sri Raman noted the 'mistaken fact' in Section 73 adjudication proceedings....

Writ Petition Not Maintainable After GSTAT Becomes Functional; Assessees Must Avail Remedy U/S 112 GST Act: Orissa High Court

The Orissa High Court has dismissed two writ petitions filed under the Goods and Services Tax (GST) regime, holding that the availability and operationalisation of the statutory appellate remedy before the Goods and Services Tax Appellate Tribunal (GSTAT) bars the exercise of writ jurisdiction under Article 226 of the Constitution. In Amit Kumar Das v. Joint Commissioner of State...

'Privacy An Inherent Human Right': Orissa High Court Orders Govt To Allow Students/Guardians To Voluntarily Opt Out Of 'APAAR ID'

Addressing an important legal issue touching upon the right to privacy of students and guardians, the Orissa High Court on Friday (December 12) asked the Union Ministry of Education (MoE) to amend the consent form, appended to 'Automated Permanent Academic Account Registry' (APAAR) portal, allowing the students and guardians to refuse consent for their enrolment in such ID.The Single Bench...

S. 337 BNSS | Registration Of Criminal Case In Foreign Country Doesn't Bar Prosecution In India On Same Facts: Orissa High Court

The Orissa High Court has held that mere registration of a criminal case against a person in a foreign jurisdiction shall not be a hindrance for proceeding against him in India on the basis of same set of facts or for offence arising out of same transaction.While deciding a bail plea involving certain financial irregularities partly committed in Zambia, the Bench of Justice Gourishankar...

Orissa High Court Grants Interim Stay On ₹512 Crores GST Levy On Assignment Of Right To Use Natural Resources

The Orissa High Court on Thursday, in a plea by ESL Steel concerning the levy of GST on assignment of right to use natural resources as well as statutory charged paid on stamp duty, registration fees, payments for Compensatory Afforestation Fund (CAF), etc, has granted interim stay against GST demand of INR 512 Crores (plus interest and penalty). The Chief Justice Harish Tandon and...

NAFED's 'Society Commission' Deductions From Rice Millers' Bills Contrary To Contract: Orissa High Court Upholds Refund Award

The Orissa High Court bench of Justice (Dr.) Sanjeeb K Panigrahi while dismissing an appeal under Section 37, Arbitration and Conciliation (“ACA”) observed that deductions from invoices made by NAFED under the head “society commission” were contrary to the contractual agreements entered with rice millers and the latter were entitled to reimbursement of such deducted amounts....

Father Can't Be Denied Custody Due To His Inability To Produce 'Birth Certificate' Of Minor Child: Orissa High Court

The Orissa High Court has recently held that a father cannot be denied the custody of his minor child merely because of his failure to produce 'birth certificate' in order to prove his paternity.While setting aside an order passed by a Family Court denying custody of a minor boy to his father, the Bench of Justice Sanjay Kumar Mishra observed –“Keeping in view the legal provisions under...

Banks Cannot Penalise Borrowers For Switching Lenders, Prepaying Loans: Orissa High Court

The Orissa High Court recently held that banks cannot impose charges that restrict a borrower's freedom to switch lenders, ruling that such practices undermine fair banking standards and violate binding directions of the Reserve Bank of India. A bench of Justice Sanjeeb K Panigrahi said banks must operate within regulatory limits set by the RBI and cannot create barriers that penalize...

'Teachers Must Maintain Safe Distance From Politics': Orissa HC Quashes Govt Order Empowering MPs/MLAs To Recommend Teachers' Transfer

The Orissa High Court has set aside a State Government order empowering Members of Parliament (MPs) and Members of State Legislative Assembly (MLAs) to recommend inter-district and intra-district transfer of teachers bereft of any statutory scheme to that effect.A Bench of Justice Dixit Krishna Shripad stressed that unnecessary nexus between politicians and teachers can have a devastating...

Default Bail | S.187(3)(i) BNSS Prescribes 90-Day Limit For Chargesheet, State Amendment Granting 120 Days Repealed With CrPC: Orissa High Court

In a vital clarification to the new procedure under the Bharatiya Nagarik Suraksha Sanhita (BNSS), the Orissa High Court has made it clear that the State Amendment, which increased the time-limit for filing of charge-sheet from 90 days to 120 days under the Code of Criminal Procedure (CrPC), is repealed along with the CrPC. Therefore, charge-sheet now has to be filed within 90 days as...

Orissa High Court Orders ₹20 Lakh Compensation To Wife Of Undertrial Who Died Of High Blood Sugar Due To Jail Authorities' Negligence

The Orissa High Court has ordered rupees twenty lakh compensation to the wife of an under-trial who died in 2017 due to negligence of prison authorities in providing required medical attention despite having knowledge of his chronic diabetes and high blood sugar.Referring to the last-minute-effort made by the jail authorities in seeking judicial leave to shift the deceased to hospital, the...