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HARI PRINTERS vs. THE COMMISSIONER, COMMERCIAL TAXES & GST AND OTHERS
(Orissa High Court)

Hon'ble Judges:

JASWANT SINGH
M.S. RAMAN
Pet. Counsel
Rudra Prasad Kar
Asit Kumar Dash
Res. Counsel
Susant Kumar Pradhan

Petitioner / Applicant

HARI PRINTERS
Respondent THE COMMISSIONER, COMMERCIAL TAXES & GST AND OTHERS
Court Orissa High Court
State

Odisha

Date Aug 11, 2022
Order No.

W.P.(C) No.19493 of 2022

Citation

2022(8) TAXREPLY 6215
Original Order
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ORDER

ORDER 1. This matter is taken up by virtual/physical mode. 2. Registration Certificate bearing No. GSTIN 21AHMPT7297F2ZU issued in favour of Harsal Taunk with the Trade name, Shree Hari Printers being cancelled vide order dated 13th January, 2021 by Additional CT & GST Officer, Angul Circle, the Petitioner has come up before this Court by filing the writ petition on 2nd August, 2022 invoking provisions under Articles 226/227 of the Constitution of India. 3. It is alleged by the counsel for the Petitioner that the Additional CT & GST Officer, CT & GST Circle, Angul has not afforded sufficient opportunity to furnish reply. Counsel for the Petitioner submitted that due to ill health, there was default in furnishing returns as well as payment of taxes and the Petitioner could not respond to notice in Form GSTR-3A and Form REG-17. Therefore, he submitted that this Court if issues direction to the Opposite Party No. 4 namely, the Addl. CT & GST Officer by invok....

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