M/S. Binita Readymade Traders,Cuttack vs. CT And GST Officer, CT And GST Cuttack I City Circle

WP(C)/30035/2024HC OrissaGSTCNR ODHC01085489202404 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 application subject to the petitioner depositing all taxes, interest, late fee, and penalty.

Facts

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

Key Issues

Whether the delay in applying for revocation of GST registration cancellation should be condoned and if the petitioner is willing to pay 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.30035 of 2024 M/s. Binita Readymade Traders, Cuttack …. Petitioner Represented By Adv. – Mr. Debrat Sethy, Advocate -versus- CT and GST Officer, Cuttack-1 City Circle, Cuttack …. Opposite Party Represented By Adv. – Mr. S. Das, ASC 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. Sethy, learned advocate appears on be

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.