Pre-2022 Iron Ore Exports Cannot Be Reassessed On DMT Basis; WMT Applies: Orissa High Court

The Orissa High Court has held that iron ore exports made before the 2022 change in law must be assessed on Wet Metric Tonne (WMT) basis prevailing at the time, and cannot later be reassessed on Dry Metric Tonne (DMT) basis. The court held, “It is trite that under all taxing statutes to consider levy of tax/duty it is to be determined when exactly did the taxable event occur? It is with reference to that point of time, that the chargeability or leviability of the tax or duty, as the case may...

Being A Government Authority No Ground To Avoid Deposit For Stay Of Arbitral Award: Orissa High Court

The Orissa High Court has recently observed that a government authority cannot seek exemption from depositing an arbitral award amount merely on the ground of its status while seeking a stay. Justice B.P. Routray upheld a Commercial Court order directing the Chief Engineer (Roads-1), Government of Odisha, to deposit the entire award of about Rs. 26.97 crore in a dispute with NKC Projects Pvt. Ltd. The court held, "It cannot be contended on the part of the Petitioner that he being a Government...

Failure To Deposit EPF Dues On Time Is A Penal Offence, Later Payment Irrelevant: Orissa High Court

The Orissa High Court has held that subsequent payment of employees' provident fund dues does not extinguish criminal liability for prior default, and such payment cannot be a ground to quash criminal proceedings. A Single-Judge Bench of Dr Justice Sanjeeb K Panigrahi, by order dated 13 March, refused to quash criminal proceedings against the former director of Cosboard Industries Pvt. Ltd. He held: “The offence committed by the petitioner is grave endangering the Right to pension and...

SARFAESI Enforcement Cannot Be Invoked After Debt Is Extinguished Under IBC: Orissa High Court

The Orissa High Court has held that Section 31 of the SARFAESI Act cannot operate as an independent source of enforcement power once a resolution plan under the Insolvency and Bankruptcy Code extinguishes the underlying debt.Section 31 excludes certain secured assets and transactions from the Act's enforcement mechanism, meaning SARFAESI recovery powers do not apply to them.A Single Judge Bench of Justice Sanjeeb K. Panigrahi allowed a writ petition by Sree Metaliks Limited, Keonjhar against the...

Orissa High Court Allows Copyright Suit To Proceed Without Pre-Institution Mediation In Continuing Infringement Case

The Orissa High Court has allowed a copyright infringement suit to go ahead without pre-institution mediation, brushing aside the defendant's argument that a year-long delay stripped the case of any real urgency. In an order, delivered on March 31, 2026, Justice Sashikanta Mishra dismissed a revision petition filed by Ele Animations (P) Ltd., which had sought to have the suit rejected at the outset. The dispute traces back to a suit filed by Satya Swagat Mohanty, who claims that his...

Retaining Tax Paid Twice Violates Article 265, Section 54 CGST Limitation Not A Bar: Orissa High Court

The Orissa High Court at Cuttack held that tax authorities cannot retain amounts deposited twice under a mistaken belief, as such retention would violate Article 265 of the Constitution. A Division Bench comprising Chief Justice Harish Tandon and Justice Murahari Sri Raman set aside an order rejecting the refund claim filed by the petitioner, Rajendra Narayan Mohanty, and allowed him to seek a fresh refund. It held: “There is no escape than to say that the Revenue is unjustified to withhold or...

Orissa High Court Allows Application For Patent Restoration As Expiry Was Within Covid-19 Period

The Orissa High Court on 12 February, allowed a writ petition filed by Green Energy Resources, a Sambalpur-based firm, permitting it to apply for the restoration of a patent that had ceased to have effect due to the non-payment of renewal fees. Justice B.P. Routray observed that the company's explanation for the lapse was convincing and noted that the patent's expiry occurred during the COVID-19 pandemic. The Court remarked that under the given facts, there was “no difficulty... for considering...

Extraordinary Writ Jurisdiction Cannot Be Invoked In Factual Disputes: Orissa High Court

The Orissa High Court on 18 February, held that questions involving disputed facts, including the existence and relevance of incriminating material, cannot be examined in writ proceedings under Articles 226 and 227 of the Constitution. A Division Bench of Chief Justice Harish Tandon and Justice Murahari Sri Raman, while dismissing a writ petition filed by Saroj Kumar Sahoo, emphasised that extraordinary writ jurisdiction is not available where an effective alternative remedy exists under the...

Orissa High Court Grants Fresh Hearing To Taxpayer With Neurological Illness, Quashes Ex Parte Order

The Orissa High Court on 2 February set aside an ex parte assessment order against Sri Susil Nath, the taxpayer, as he could not participate due to neurological illness.A Division Bench of Chief Justice Harish Tandon and Justice Murahari Sri Raman noted: “As it appears from the record that the invoices along with vehicle particulars issued by the Government Authority could not be placed before the said Authority in view of the circumstances beyond the control of the petitioner.” The petition...

Orissa High Court Grants Interim Relief to Taxpayer Against Non-Faceless IT Reassessment

The Orissa High Court on 2 February restrained the Income Tax Department from proceeding further on a reassessment notice issued to a Bhubaneswar-based taxpayer, after finding that the notice was not issued in accordance with the mandatory faceless procedure prescribed under the Income Tax Act, 1961. The Division Bench of Chief Justice Harish Tandon and Justice M.S. Raman was hearing a writ petition filed by Bibekananda Parida, challenging an order passed under Section 148A of the Income Tax...

Orissa High Court Grants Bail To Accused In ₹ 85 Crore GST Fraud Case

The Orissa High Court recently granted bail to an accused in a Goods and Services Tax (GST) fraud case, where he was alleged to have fraudulently availed Rs. 85 crores of Input Tax Credit (ITC). The Single Bench of Justice G. Satapathy was hearing the accused, who was being prosecuted by the Sub-Divisional Judicial Magistrate, Bhubaneswar, under provisions of the Central Goods and Services Tax Act, 2017. The accused was implicated under Sections 132(1)(b) (fraudulently availing input tax...

Orissa High Court Directs GST Dept to Pay 6% Interest On IGST Refunds For Ocean Freight

The Orissa High Court on 22 January directed the GST authorities to pay interest to M/s. Paradeep Phosphates Limited, a fertilizer company on the Integrated Goods and Services Tax (IGST) refunded on ocean freight. It held that the tax had been collected without the authority of law and that interest must follow as a matter of restitution.A Division Bench comprising Chief Justice Harish Tandon and Justice Murahari Sri Raman allowed the company's writ petition challenging the rejection...