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ASHOK KUMAR MEHER vs. COMMISSIONER OF SALES TAX & GST AND OTHERS
(Orissa High Court)

Hon'ble Judges:

B. P. ROUTRAY
Pet. Counsel
Sidhartha Ray
Res. Counsel
Sunil Mishra

Petitioner / Applicant

ASHOK KUMAR MEHER
Respondent COMMISSIONER OF SALES TAX & GST AND OTHERS
Court Orissa High Court
State

Odisha

Date Dec 1, 2021
Order No.

W. P. (C) No. 12763 of 2021

Citation

2021(12) TAXREPLY 4893
Original Order
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ORDER

Dr. S. Muralidhar, CJ. 1. The present petition seeks a direction to the Opposite Parties to implement the order dated 17th September, 2018 passed by the Joint Commissioner of Sales Tax, Bolangir Range, Bolangir (hereinafter referred to as ‘Revisional Authority’) directing restoration of old registration number under the GST Act. The Petitioner has also sought the quashing of the demand dated 4th March, 2021 as a result of denial of the Input Tax Credit (ITC) to the Petitioner. The third prayer is for a direction to the Opposite Parties to permit the Petitioner to avail the ITC as an existing dealer under the existing law or on the goods held in stock on the appointed day. 2. When the petition was listed on 13th April, 2021, Mr. Sidhartha Ray, learned counsel for the Petitioner, on instructions stated that the Petitioner is confining his prayer to restoration of his “original registration in terms of the order passed in his favour in that regard on 17th Sept....

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