BharatTaxGST

Jahangir Ali Khan vs. Chief Commnr. Customs, GST And Central Excise, Bbsr

WP(C)/38497/2023HC OrissaGSTCNR ODHC01094433202305 December 2023Bench: DR. JUSTICE B.R.SARANGI (ACJ),MR. JUSTICE MURAHARI SRI RAMAN2 pages
AI SummaryPartly Allowed

Held

The Court directed the concerned authority to consider the petitioner's application for revocation of cancellation of registration expeditiously, preferably within two months, if no other impediment exists.

Facts

The petitioner's GST registration was cancelled, and their application for revocation of cancellation was pending without action. The petitioner approached the High Court seeking a direction to allot the same registration number and activate the account.

Key Issues

Whether the authority has unduly delayed in considering the application for revocation of GST registration cancellation.

Sections Cited

None

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.38497 of 2023 Jahangir Ali Khan ….. Petitioner Mr. S.K. Burma, Advocate Vs. Chief Commissioner Customs, GST & Central Excise, Bhubaneswar & others ….. Opposite Parties Mr. T.K. Satapathy, Sr. Standing Counsel for GST, Central Tax & Customs CORAM: ACTING CHIEF JUSTICE DR. B.R. SARANGI MR. JUSTICE MURAHARI SRI RAMAN

ORDER 05.12.2023 Order No.

01.

This matter is taken up through hybrid mode.

2.

Heard Mr. S.K. Burma, learned counsel appearing for the Petitioner and Mr. T.K. Satapathy, learned Senior Standing Counsel appearing for the Opposite Parties.

3.

The Limited grievance of the Petitioner is that to issue direction to Opposite Party No.2 to allot same CGST & SGST Registration Number to the Petitioner by allowing the Revocation of Cancellation of Registration Application and further to issue direction to activate the previously allotted Registration Account forthwith.

4.

Mr. S.K. Burma, learned counsel appearing for the Petitioner contended that though the Petitioner has filed Revocation of Cancellation of Registration Application vide A

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.