M/S. Ram Kishore Ray, Bbsr vs. Commissioner Of Commercial Taxes And Goods And Services Tax, Cuttack

WP(C)/29776/2024HC OrissaGSTCNR ODHC01084995202402 December 2024Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO2 pages

AI SummaryPartly Allowed

Held

The Court condoned the delay in the petitioner's application for revocation of cancellation and directed the department to consider it, subject to the petitioner depositing all dues.

Facts

The petitioner challenged a show cause notice and an order cancelling their GST registration. The petitioner expressed willingness to pay all dues including tax, interest, late fee, and penalty.

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.

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.29776 of 2024 M/s. Ram Kishore Ray …. Petitioner Represented By Adv. – Mr. K.K. Sahoo, Advocate -versus- 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.

02.12.

2024

01.1.

Mr. Sahoo, learned advoca

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

Create a free account Sign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

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.