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BIMAL KISHORE SAHU vs. ADDITIONAL COMMISSIONER, GST (APPEALS) , BBSR AND ANOTHER
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
SAHOO
Pet. Counsel
P. Panda
Res. Counsel
A. Kedia

Petitioner / Applicant

BIMAL KISHORE SAHU

Respondent ADDITIONAL COMMISSIONER, GST (APPEALS) , BBSR AND ANOTHER
Court Orissa High Court
State

Odisha

Date Sep 2, 2024
Order No.

W. P. ( C ) No. 20383 of 2024

Citation

2024(9) TAXREPLY 11036

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ORDER

ORDER 1. Mr. Panda, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 8th May, 2023 followed by order dated 22nd June, 2023 cancelling his client’s registration under Odisha Goods and Services Tax Act, 2017. He submits, his client is ready and willing to pay the tax, interest, late fee, penalty and any other sum required to be paid for the return form of his client to be accepted by the department. He relies on order dated 16th November, 2022 of coordinate Bench in W.P.(C) no.30374 of 2022 (M/s. Mohanty Enterprises v. The Commissioner, CT & GST, Odisha, Cuttack and others). He submits, his client’s claim to relief including prayer for condonation of delay is covered by said order. 2. Mr. Kedia, learned advocate, Junior Standing Counsel appears on behalf of the department. He submits, petitioner’s appeal was rejected. 3. We reproduce below paragraph 2 from said order in M/s. Mohanty Enterprises (....

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