M/S.Sita Nath Jena, Bbsr vs. Additional State Tax Officer, CT And GST, Bbsr

WP(C)/29239/2024HC OrissaGSTCNR ODHC01080382202409 December 2024Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO2 pages

AI SummaryAllowed

Held

The Court condoned the delay in the petitioner's application for revocation of registration cancellation. The department is directed to consider the application subject to the petitioner depositing all dues and complying with formalities.

Facts

The petitioner's GST registration was cancelled. The petitioner is willing to pay all outstanding dues and comply with formalities to have their registration accepted.

Key Issues

Whether the delay in applying for revocation of GST registration cancellation should be condoned, and if the petitioner is willing to pay 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.29239 of 2024 M/s. Sita Nath Jena, BBSR …. Petitioner Represented By Adv. – Miss. I. Tripathy, Advocate -versus- Additional State Tax Officer, CT and GST, BBSR …. Opposite Party Represented By Adv. – Mr. S. Das, Addl. Standing Counsel CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No.

09.12.

2024

01.

1. Miss Tripathy, learned advocate appears

The judgment continues below.

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