Mahanadi Basin Power Limited, Bbsr vs. Commnr. Of CT And GST, Cuttack
Held
The Court allowed the petitioner to abandon their main prayer and directed that the cancellation order would be revoked upon compliance with certain conditions, similar to a previous order. This would involve depositing taxes, interest, late fees, and penalties.
Facts
The petitioner's GST registration was cancelled, and their appeals against the cancellation orders were dismissed on grounds of delay. The petitioner sought restoration of their registration.
Key Issues
Whether the delay in filing appeals against GST registration cancellation should be condoned and if the registration can be restored upon fulfilling certain conditions.
Sections Cited
Rule 23
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.27323 of 2024
Mahanadi Basin Power Limited, Bhubaneswar …. Petitioner
Represented By Adv. – Mr. J. Dash, Advocate
-versus-
Commissioner of CT and GST, Odisha and others …. Opposite Parties
Represented By Adv. – Mr. S. Mishra, Advocate (Standing Counsel)
The judgment continues below.
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