M/S. Sunita Parida, Jagatsinghpur vs. State Tax Officer, Jagatsinghpur

WP(C)/30235/2024HC OrissaGSTCNR ODHC01085766202405 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. The department is directed to consider the petitioner's application subject to payment of all dues and compliance with formalities.

Facts

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

Key Issues

Whether the delay in seeking revocation of GST registration cancellation should be condoned. Whether the petitioner should be allowed to reinstate 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.30235 of 2024 M/s. Sunita Parida, Jagatsinghpur …. Petitioner Represented By Adv. – Mr. R. Panigrahi, Advocate -versus- State Tax Officer, Jagatsinghpur and another …. Opposite Parties Represented By Adv. – Mr. S. Das, Additional 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, learned advocate appe

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.