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GKV SHARMA vs. UNION OF INDIA AND OTHER
(Orissa High Court)

Hon'ble Judges:

JASWANT SINGH
M. S. RAMAN
Pet. Counsel
Jatindra Kumar Mohapatra
Res. Counsel
Radheshyam Chimanka

Petitioner / Applicant

GKV SHARMA
Respondent UNION OF INDIA AND OTHER
Court Orissa High Court
State

Odisha

Date Aug 1, 2022
Order No.

W. P. (C) No. 11791 of 2022

Citation

2022(8) TAXREPLY 6172
Original Order
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ORDER

ORDER 1. This matter is taken up through virtual/physical mode. 2. The Petitioner has challenged the communication dated 29th April, 2022 indicating non-payment of interest, late fee, penalty and in-eligible credit of Input Tax Credit for the period from July 2017 to January 2021 by way of writ petition filed before this Court invoking Article 226 of the Constitution of India for indulgence. 3. It is submitted by learned counsel for the Petitioner that against the order of cancellation of Registration Certificate under Section 29 of the Central Goods and Service Tax Act, 2017 (for short, ‘the CGST Act, 2017’), the Petitioner moved this Court in writ petition bearing W.P.(C) No.33418 of 2021, which came to be disposed of vide order dated 1st December, 2021 with the following observation:- “xxx xxx xxx xxx 3. Mr. Chimanka, learned Senior Standing Counsel for the Opposite Parties states that as long as delay in filing the revocation application is ....

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