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BRIGHT STAR PLASTIC INDUSTRIES vs. ADDITIONAL COMMISSIONER OF SALES TAX (APPEAL) AND OTHERS
(Orissa High Court)

Hon'ble Judges:

DR. S. MURALIDHAR
B.P. ROUTRAY
Pet. Counsel
P.k. Harichandan
Res. Counsel
S.s. Padhy
S. Mishra

Petitioner / Applicant

BRIGHT STAR PLASTIC INDUSTRIES
Respondent ADDITIONAL COMMISSIONER OF SALES TAX (APPEAL) AND OTHERS
Court Orissa High Court
State

Odisha

Date Oct 4, 2021
Order No.

W.P.(C) No.15265 of 2021

Citation

2021(10) TAXREPLY 4727
Original Order
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ORDER

1. The Petitioner, who is a dealer registered under the Odisha GST Act, has filed this petition questioning the order dated 5th April, 2021 passed by the Additional Commissioner of CT & GST (Appeal), Bhubaneswar rejecting the Petitioner’s appeal questioning the order passed by the learned Proper Officer (LPO) rejecting the Petitioner’s application for revocation of cancellation of his registration on 7th January, 2021 under Section 30(2) of the OGST Act. 2. The background facts are that the Petitioner is carrying on the business of manufacturing and trade of Poly Vinyl Chloride (PVC) pipes, high-density polyethylene and low-density polyethylene pipes, scrap iron angles, iron scraps etc. On 14th August, 2020, the CT & GST Officer, Bhubaneswar (Opposite Party No.2) issued a show cause notice (SCN) in Form GST REG-17 under Rule 22(1) of the OGST Rules, 2017 for cancellation of Petitioner’s registration on the ground that “in case, Registration has be....

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