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M/S Bizzare Ispat(P) LTD.,Khurda vs. Commissioner Of Commercial Taxes And Goods And Services Tax , Cuttack

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WP(C)/22013/2024HC OrissaGSTCNR ODHC01055959202407 November 2024Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO2 pages

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Cause title — parties, addresses and appearances
Page 1 of 2 IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.22013 of 2024 M/s. Bizzare Ispat (P) Ltd. …. Petitioner Represented By Adv. – Ms. R. Kurmy, Advocate -versus- Commissioner of Commercial Taxes and Goods and Services Tax, Cuttack and others …. Opposite Parties Represented By Adv. – Mr. S. Mishra, Standing Counsel CORAM: THE HON'BLE MR. JUSTICE ARINDAM SINHA AND THE HON'BLE MR. JUSTICE M.S. SAHOO Order No. 02.

ORDER 07.11.2024

1.

Ms. Kurmy, learned advocate virtually appears on behalf of petitioner and submits, affidavit dated 4th November, 2024 was filed pursuant to leave granted on order dated 22nd September, 20230. It discloses, inter alia, office lease agreement of her client as also documents to show supplies. As such it cannot be said her client is not carrying on business, for cancelling the registration.

2.

Mr. Mishra, learned advocate, Standing Counsel appears on behalf of revenue and in fairness submits, application can be made by

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petitioner under rule 19 in Odisha Goods and Services Tax Rules, 2017. Ms. Kurmy submits, there was omission on part of her client in not applying to inform change of office address.

3.

Petitioner will make requisite application under rule 19. Going by submissions made on behalf of revenue, we are confident if it is made, it will be duly considered. On verification and satisfaction obtained, the cancellation will accordingly be recalled. The application must be made on or before 14th November, 2024. On it being so made, it is to be expeditiously dealt with because petitioner will be prevented from complying with requirements under the tax law by reason of cancellation of registration. In event the registration is restored, petitioner having been prevented in the meantime will also be appropriately dealt with by revenue.

4.

The writ petition stands disposed of.

(Arindam Sinha)

Judge

(M.S. Sahoo)

Judge Jyoti

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.