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M/S Innojet Projects PVT. LTD., Khurda vs. The Commnr Of CT And GST, Cuttack

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WP(C)/22236/2023HC OrissaGSTCNR ODHC01054016202331 July 2023Bench: DR. JUSTICE B.R.SARANGI,MR. JUSTICE MURAHARI SRI RAMAN2 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.22236 of 2023 M/s. Innojet Projects Pvt. Ltd., Khordha ….. Petitioner Ms. R. Kurmy, Advocate Vs. The Commissioner of Commercial Taxes & Goods & Services Tax, Cuttack & Ors. ….. Opposite Parties Mr. S. Mishra, SC, CT & GST Department CORAM: DR. JUSTICE B.R. SARANGI MR. JUSTICE MURAHARI SRI RAMAN

ORDER 31.07.2023 Order No. 1

This matter is taken up through hybrid mode.

2.

Heard Ms. R. Kurmy, learned counsel appearing for the petitioner and Mr. S. Mishra, learned Standing Counsel appearing for the CT & GST Department.

3.

The petitioner has filed this writ petition seeking direction to opposite party no.2 to unblock the Electronic Credit Ledger of the petitioner and to withdraw/recall all proceedings thereunder.

4.

Mr. S. Mishra, learned Standing Counsel appearing for the CT & GST Department contended that since the portal of the petitioner has been blocked on 13.09.2022 and proceeding under Section 74 of the Odisha Goods and Services Tax Act has been initiated thereafter, if for some reasons or other the matter is not resolved, in that case after expiry of one year, i.e. 12.09.2023 the portal of the petitioner will automatically be revived.

5.

Ms. R. Kurmy, learned counsel appearing for the petitioner contended that though the petitioner was willing to pay the tax, the same was not accepted, as its registration has been cancelled which has been communicated to the petitioner vide letter dated 09.09.2022. 6. When this Court made a querry as to whether the petitioner

has taken any step for revocation of cancellation of its registration or not, no reply was forthcoming from the learned counsel for the petitioner. Therefore, the question of deposit of tax does not arise.

7.

In view of the above, this Court is not inclined to entertain this writ petition and the same is dismissed.

Alok

(DR. B.R. SARANGI)

JUDGE

(M.S. RAMAN)

JUDGE

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.