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Matrubhumi Shelters PVT LTD.,Cuttack vs. The Commissioner Of Commercial Taxes And Goods And Services Tax,Odisha

WP(C)/30031/2024HC OrissaGSTCNR ODHC01085366202404 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 petitioner's application subject to them depositing all dues and complying with formalities.

Facts

The petitioner's GST registration was cancelled. The petitioner is willing to pay all outstanding dues, including tax, interest, late fee, and penalty, to have their registration restored.

Key Issues

Whether the delay in filing an application for revocation of GST registration cancellation should be condoned, and if the petitioner is willing to clear dues, should their application be considered.

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.30031 of 2024 Matrubhumi Shelters Pvt. Ltd., Cuttack …. Petitioner Represented By Adv. – Mr. K.K. Sahoo, Advocate -versus- The Commissioner of Commercial Taxes and Goods and Services Tax, Odisha 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.
04.12.

2024

01.

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.