M/S Prakash Kumar Kar vs. Superintendent CGST And Central Excise,Cuttack,Odisha

WP(C)/30577/2024HC OrissaGSTCNR ODHC01086701202410 December 2024Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO2 pages

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Held

The Court condoned the delay in the petitioner's request for revocation of cancellation. It directed that the petitioner's application for revocation be considered in accordance with law, subject to depositing all dues.

Facts

The petitioner's GST registration was cancelled. The petitioner is willing to pay all outstanding dues including tax, interest, late fee, and penalty to have their registration restored. The petitioner relies on a previous High Court order for similar relief.

Key Issues

Whether the delay in seeking revocation of GST registration cancellation should be condoned, and if the petitioner is willing to clear dues, should their application be considered.

Sections Cited

Rule 23

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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.30577 of 2024 M/s. Prakash Kumar Kar …. Petitioner Represented By Adv. – Ms. I. Tripathy, Advocate -versus- Superintendent CGST and Central Excise, Cuttack, Odisha …. Opposite Party 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.

10.12.

2024

01.

1. Ms. Tripathy, learned advocate appears on behalf of petitioner an

The judgment continues below.

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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.