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GANAPATI ENTERPRISERS, ANGUL vs. STATE TAX OFFICER, ANGUL
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
SAHOO
Pet. Counsel
Z.m. Wallace
Res. Counsel
S. Mishra

Petitioner / Applicant

GANAPATI ENTERPRISERS, ANGUL
Respondent STATE TAX OFFICER, ANGUL
Court Orissa High Court
State

Odisha

Date Jan 7, 2025
Order No.

W. P. (C) No. 33112 of 2024

Citation

2025(1) TAXREPLY 12241
Original Order
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ORDER

ORDER Order No. 01 1. Mrs. Wallace, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 3rd January, 2024 followed by order dated 27th February, 2024 cancelling her client’s registration under Odisha Goods and Services Tax Act, 2017. She submits, her 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 her client to be accepted by the department. She 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). She submits, her client’s claim to relief including prayer for condonation of delay is covered by said order. 2. Mr. Mishra, learned advocate, Standing Counsel appears on behalf of the department. 3. We reproduce below paragraph-2 from said order in M/s. Mohanty Enterprises (supra). “2. In th....

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