M/S Maa Tarini Enterprises, Jharsuguda vs. Union Of INDIA

WP(C)/29928/2024HC OrissaGSTCNR ODHC01083104202404 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 dues including tax, interest, late fee, and penalty to have their registration restored.

Key Issues

Whether the delay in seeking revocation of GST registration cancellation can be condoned and if the petitioner can be allowed to regularize their compliance.

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.29928 of 2024 M/s. Maa Tarini Enterprises …. Petitioner Represented By Adv. – Mr. Abhilash Mishra, Advocate -versus- Union of India and others …. Opposite Parties Represented By Adv. – Mr. C.S. Mishra, Senior Standing Counsel CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No.

04.12.

2024

01.

1. Mr. Mishra, learned advocate appears on beha

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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.