M/S Quest Techno Solutions vs. Additional Commissioner Of GST (Appeals)

WP(C)/30225/2024HC OrissaGSTCNR ODHC01085647202405 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 application for revocation of registration cancellation. The department is directed to consider the application subject to payment of all dues.

Facts

The petitioner's GST registration was cancelled. The petitioner is willing to pay all outstanding dues to have their registration restored.

Key Issues

Whether the delay in applying for revocation of GST registration cancellation can be condoned. Whether the petitioner should be allowed to restore their registration upon payment of dues.

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.30225 of 2024 M/s. Quest Techno Solutions …. Petitioner Represented By Adv. – Mr. R. Panigrahi, Advocate -versus- Additional Commissioner of GST (Appeals), Bhubaneswar and another …. Opposite Parties Represented By Adv. – Mr. T.K. Satapathy, Sr. Standing Counsel CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No.

05.12.

2024

01.

1. Mr. Panigrahi, learn

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.