BharatTaxGST

M/S Gajalaxmi Agencicy (Ksk),Bargarh vs. The Principal Commissioner Of Central Goods And Service Tax

WP(C)/29882/2024HC OrissaGSTCNR ODHC01085218202430 November 2024Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO3 pages
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Held

The Court condoned the delay in the petitioner's request for relief. It directed that the petitioner's application for revocation of cancellation will be considered subject to them depositing all due taxes, interest, late fee, penalty, and complying with other 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 reinstated.

Key Issues

Whether the delay in seeking 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 3 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.29882 of 2024 M/s. Gajalaxmi Agencicy (KSK), …. Petitioner Represented By Adv. – Mr. A. Mohanty, Advocate -versus- The Principal Commissioner of Central Goods and Service Tax, Bhubaneswar and others …. Opp. Parties Represented By Adv. Mr. Avinash Kedia, Advocate (Junior Standing Counsel for O.P. nos.1, 3 & 6) Mr. D. Das, Advocate (Additional Standing Counsel for O.P. no.2) CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No.
30.11.

2024

01.1.

Mr. Mohanty, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 14th November, 2023 followed by order dated 15th January, 2024 cancelling his client’s registra

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.