Orissa High Court
For assesseeRemanded
High Courts
Rulings of the High Court of Orissa, newest first.
2 rulings found
Orissa High Court
Where assessee's appeal faced statutory pre-deposit difficulties due to misclassification of interest as tax in DRC-07 and rectification was time-barred, remanding case to Appellate Authority for fresh hearing was necessary since relegating assessee to GSTAT appeal would not serve justice and disputed matters on ITC reversal, interest and penalty required reconsideration on merits
Orissa High Court
Where appellate authority rejected appeal as time barred by incorrectly computing limitation period under section 107 despite appeal being filed within condonable period, such rejection was unsustainable and matter was liable to be remanded for consideration of delay condonation request