BharatTaxGST

Ram Chandra Hansdah vs. Principal Commissioner, CGST And Central Excise, Bbsr

WP(C)/29925/2024HC OrissaGSTCNR ODHC01084352202405 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 cancellation. The department is directed to consider the petitioner's application subject to payment of all dues.

Facts

The petitioner's GST registration was cancelled. He is willing to pay all outstanding taxes, interest, late fees, and penalties to have his registration restored.

Key Issues

Whether the delay in applying for revocation of GST registration cancellation should be condoned. Whether the petitioner should be allowed to regularize his tax compliance.

Sections Cited

Rule 23

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.29925 of 2024 Ram Chandra Hansdah …. Petitioner Represented By Adv. – Mr. S.A. Mohanty, Advocate -versus- Principal Commissioner, CGST and Central Excise, Bhubaneswar and another …. Opposite Parties Represented By Adv. – Mr. A. Kedia, Jr. Standing Counsel CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No. 01.
05.12.

2024

1.

Mr. Mohanty, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 23rd December, 2022 followed by order dated 13th January, 2023 cancelling his client’s registration under Odisha Goods and Services Tax Act, 2017. He submits, his client is ready and willing to pay th

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.