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PUSPALATA SWAIN vs. THE COMMISSIONER OF (C.T. & G.S.T.) , ODISHA, CUTTACK AND ANOTHER
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
SAHOO
Pet. Counsel
P.c. Nayak
Res. Counsel
S. Das

Petitioner / Applicant

PUSPALATA SWAIN
Respondent THE COMMISSIONER OF (C.T. & G.S.T.) , ODISHA, CUTTACK AND ANOTHER
Court Orissa High Court
State

Odisha

Date Jan 7, 2025
Order No.

W. P. (C) No. 32864 of 2024

Citation

2025(1) TAXREPLY 12261
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ORDER

ORDER 1. Mr. Nayak, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 6th February, 2024 followed by order dated 19th March, 2024 cancelling his client’s registration under Odisha Goods and Services Tax Act, 2017. He submits, his 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 his client to be accepted by the department. He 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). He submits, his client’s claim to relief including prayer for condonation of delay is covered by said order. 2. Mr. Das, learned advocate, Additional 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 that view of the ma....

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