M/S. Shree Jay Guru Security Agency., Baleswar vs. Superintendent Of CGST And Central Excise, Balasore-1

WP(C)/27873/2024HC OrissaGSTCNR ODHC01080692202419 November 2024Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO2 pages

AI SummaryPartly Allowed

Held

The Court condoned the delay in the petitioner's request for revocation of registration cancellation. The department is directed to consider the petitioner's application subject to payment of all dues.

Facts

The petitioner's GST registration was cancelled. The petitioner is willing to pay all dues including tax, interest, late fee, and penalty to have their registration accepted.

Key Issues

Whether the delay in seeking revocation of GST registration cancellation should be condoned, and if so, under what conditions.

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.27873 of 2024 M/s. Shree Jay Guru Security Agency …. Petitioner Represented By Adv. – Miss Itishree Tripathy, Advocate -versus- Superintendent of CGST & Central Excise, Balasore-I Range, Balasore, Odisha …. Opposite Party Represented By Adv. – Mr. S. Roy Choudhury, Sr. Standing Counsel CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No.

19.11.

2024

02.

1. Miss Tripathy, learned advocate appears on behalf o

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.