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M/S. Situ Travels, Burla, Sambalpur vs. State Of Odisha

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WP(C)/1307/2025HC OrissaGSTCNR ODHC01001847202528 January 2025Bench: MR. JUSTICE ARINDAM SINHA (ACJ),MR. JUSTICE M.S.SAHOO3 pages

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Cause title — parties, addresses and appearances
Page 1 of 3 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.1307 of 2025 M/s. Situ Travels, Burla, Sambalpur …. Petitioner Represented By Adv. – Mr. Abhilash Mishra, Advocate -versus- State of Odisha and others …. Opposite Parties Represented By Adv. – Mr. S.B. Panda, AGA Mr. D. Das, Addl. Standing Counsel Mr. Mukesh Agarwal, Jr. Standing Counsel CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA, ACTING CHIEF JUSTICE AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No.

ORDER 28.01.2025

1.1.

Mr. Mishra, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 9th November, 2022 followed by order dated 19th September, 2023 cancelling his client’s registration under Odisha Goods and Services Tax Act, 2017 and the rejection order dated 3rd July, 2024. He submits, his client is ready and willing to pay the tax, interest, late fee, penalty and any other sum required to be paid for the return form of his client to be accepted

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by the department. He relies on order dated 16th November, 2022 of coordinate Bench in W.P.(C) no.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others). He submits, his client’s claim to relief including prayer for condonation of delay is covered by said order.

2.

Mr. Panda, learned advocate, Additional Government Advocate appears on behalf of State, Mr. Das, learned advocate, Additional Standing Counsel appears on behalf of opposite party no.2 and Mr. Agarwal, learned advocate, Junior Standing Counsel appears on behalf of opposite party no.3. 3. We reproduce below paragraph-2 from said order in M/s. Mohanty Enterprises (supra). “2. In that view of the matter, the delay in Petitioner’s invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) is condoned and it is directed that subject to the Petitioner depositing all the taxes, interest, late fee, penalty etc., due and complying with other formalities, the Petitioner’s application for revocation will be considered in accordance with law.” Likewise direction is made in this writ petition. Petitioner gets the relief in the interest of revenue.

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4.

The writ petition is disposed of.

(Arindam Sinha)

Acting Chief Justice

(M.S. Sahoo)

Judge Sks

Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.