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ASHIRWAD STEEL FABRICATORS vs. THE COMMISSIONER OF COMMERCIAL TAXES, ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES AND GOODS AND SERVICE TAX, CUTTACK, CT AND GST OFFICER, BARBIL CIRCLE
(Orissa High Court)

Hon'ble Judges:

C.R. DASH
S.K. PANIGRAHI
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

ASHIRWAD STEEL FABRICATORS

Respondent THE COMMISSIONER OF COMMERCIAL TAXES, ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES AND GOODS AND SERVICE TAX, CUTTACK, CT AND GST OFFICER, BARBIL CIRCLE
Court Orissa High Court
State

Odisha

Date Mar 20, 2020
Order No.

W.P.(C) NO.10079 of 2020

Citation

2020(3) TAXREPLY 1568

Original Order
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ORDER

The Registration Certificate of the petitioner under the OGST Act & Rules made thereunder was cancelled on the ground of non-filing of return. Subsequently, the petitioner filed return along with tax with an application for revocation of the cancellation order. The said application was rejected on the ground that, the petitioner is liable to pay interest for the delayed payment. Learned counsel for the petitioner submits that the petitioner has also paid interest in the meantime. Regard being had to such facts and submissions and without going into the merit of the case, we dispose of the writ application directing the petitioner to file a detailed representation before the CT & GST Officer, Barbil Circle, Jajpur- Opp. Party No.3 within a week from today. If such representation is filed, the same shall be disposed of on or before 31.03.2020 after verification of facts regarding payment of tax and interest for the delayed period. No coercive action shall be taken ....

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