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Subhrajit Behera vs. Addl. Comnr GST (Appeals), Bbsr

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WP(C)/32334/2024HC OrissaGSTCNR ODHC01090299202402 January 2025Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO2 pages

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Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.32334 of 2024 (Through hybrid mode) Subhrajit Behera …. Petitioner Represented By Adv. – Mrs. Z.M. Wallace, Advocate -versus- Additional Commissioner GST (Appeals), Bhubaneswar and others …. Opposite Parties Represented By Adv. – Mr. A. Kedia, Junior Standing Counsel CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No.

ORDER 02.01.2025

01.

1. Mrs. Wallace, learned advocate virtually appears on behalf of petitioner and submits, under challenge is show cause notice dated 8th October, 2022 followed by order dated 10th November, 2022 cancelling her client’s registration under Central Goods and Services Tax Act, 2017. She submits, her 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 her client to be accepted by the department. She relies on order dated 16th November, 2022 of coordinate Bench in W.P.(C) no.30374 of 2022 (M/s. Mohanty Enterprises v. The

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Commissioner, CT & GST, Odisha, Cuttack and others). She submits, her client’s claim to relief including prayer for condonation of delay is covered by said order.

2.

Mr. Kedia, learned advocate, Junior Standing Counsel appears on behalf of the department.

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.

4.

The writ petition is disposed of.

(Arindam Sinha)

Judge

(M.S. Sahoo)

Judge Jyoti

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.