Orissa High Court
2 articles
Tax Paid on an Audit Finding, Then Sued for Under Section 74: Orissa High Court Stays Coercive Recovery in Global Coal and Mining
A Division Bench of the Orissa High Court has issued notice and restrained coercive action on a Section 74 order for 2019-20, where the assessee had paid the tax on the audit finding and the Department had written that the audit proceedings stood closed. The Court's reasoning is prima facie and interim, but it states plainly that the conditions for Section 74 were not satisfied.
14 min readA Reply Handed Over at the Hearing Must Be Read: Orissa High Court Sets Aside Section 74 Order That Treated a Manually Filed Reply as No Reply
A Division Bench of the Orissa High Court has quashed a Section 74 order for 2019-20 that proceeded as if no reply existed, although the Superintendent had signed an acknowledgment of the contractor's written reply. The Court held that Rule 142(4) of the CGST Rules does not make electronic filing a condition of being heard, remitted the matter, and left the limitation and jurisdiction questions open.
13 min read