BharatTaxGST

Prem Kumar Motiwala vs. The Comnr CGST, Cx And Customs, Bbsr

WP(C)/26827/2024HC OrissaGSTCNR ODHC01076667202430 November 2024Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO2 pages
AI SummaryAllowed

Held

The High Court disposed of the writ petition by directing that the same directions as in a previous order (Harish Mahanta v. Chief Commissioner, CT and GST, Odisha, Cuttack and another) be deemed to have been made in this case.

Facts

The petitioner's GST registration was cancelled. The petitioner sought restoration of registration, claiming compliance with requisites as per a previous High Court order.

Key Issues

Whether the petitioner's claim for restoration of GST registration is covered by a previous High Court order and if the registration should be restored upon compliance.

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.26827 of 2024 Prem Kumar Motiwala …. Petitioner Represented By Adv. – Mr. B.B. Champatiray, Advocate -versus- The Commissioner CGST, CX and Customs, Bhubaneswar and another …. Opposite Parties Represented By Adv. – Mr. S.K. Roychoudhury, Sr. SC CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No. 01.

ORDER 30.11.2024

1.

Mr. Champatiray, learned advocate appears on behalf of petitioner and submits, registration of his client was cancelled. The writ petition has been filed for direction to restore the registration. He submits, his client has complied with requisites as in order dated 27th June, 2024 made by coordinate Bench in WP(C) no.14947 of 2024 (Harish Mahanta v. Chief Commissioner, CT and GST,

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.