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JAY JAGANNATH FILLING STATION vs. COMMISSIONER OF SALES TAX (CT & GST) AND ANOTHER
(Orissa High Court)

Hon'ble Judges:

HARISH TANDON
MURAHARI SRI RAMAN
Pet. Counsel
Khirod Kumar Sahoo
Res. Counsel
Sunil Mishra

Petitioner / Applicant

JAY JAGANNATH FILLING STATION
Respondent COMMISSIONER OF SALES TAX (CT & GST) AND ANOTHER
Court Orissa High Court
State

Odisha

Date Apr 29, 2025
Order No.

W. P. (C) No. 9586 of 2025

Citation

2025(4) TAXREPLY 13379
Original Order
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ORDER

ORDER Challenge is made to Order dated 12.08.2024 passed by the State Tax Officer, Jajpur Circle cancelling the registration certificate bearing Registration number 21BCTPP4121P1Z7 on the sole ground that the registered person does not conduct any business from declared place of business. 2. It is submitted by Mr. Khirod Kumar Sahoo, learned counsel appearing for the petitioner that such cancellation has been made effective from 31.07.2024 on the aforesaid absurd and untenable ground inasmuch as the taxable person is existing in the same place of business and carrying on such business regularly. To substantiate such claim, he has placed on record by way of additional affidavit dated 28.04.2025 sworn to by proprietress Smt. Manorama Patra enclosing therewith documents showing invoices received from the Indian Oil Corporation and photographs taken on 22.04.2025 depicting that the business is conducted at the disclosed place of business. Photograph is also enclosed to demonstra....

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