M/S Sushri Traders vs. Addi Commissioner Of Goods And Service Tax

WP(C)/27984/2024HC OrissaGSTCNR ODHC01078785202426 November 2024Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO3 pages

AI SummaryAllowed

Held

The Court condoned the delay in the petitioner's application for revocation of 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 taxes, interest, late fees, and penalties to have their registration restored.

Key Issues

Whether the delay in applying for revocation of GST registration cancellation should be condoned, and whether the petitioner should be allowed to restore their registration upon payment of dues.

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.27984 of 2024 M/s. Sushri Traders …. Petitioner Represented By Adv. – Mr. M.K. Mohanty, Advocate Mr. B.B. Panda, Advocate -versus- Additional Commissioner of Goods and Service Tax, Bhubaneswar and another …. Opp. Parties Represented By Adv. Mr. D. Das, Advocate Additional Standing Counsel CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No.

26.11.

2024

01.1.

Mr. Mohanty, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 6th February, 2024 followed by order dated 11th March, 2024 cancelling his client’s registration under Odisha Goods and Services Tax Act, 2017. He submits, his client is ready and wi

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.