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SHREE JAY GURU SECURITY AGENCY vs. SUPERINTENDENT OF CGST & CENTRAL EXCISE
(Orissa High Court)

Hon'ble Judges:

ARINDAM SINHA
SAHOO
Pet. Counsel
Itishree Tripathy
Res. Counsel
S. Roy Choudhury

Petitioner / Applicant

SHREE JAY GURU SECURITY AGENCY

Respondent SUPERINTENDENT OF CGST & CENTRAL EXCISE
Court Orissa High Court
State

Odisha

Date Nov 19, 2024
Order No.

W. P. ( C ) No. 27873 of 2024

Citation

2024(11) TAXREPLY 11794

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ORDER

ORDER 1. Miss Tripathy, learned advocate appears on behalf of petitioner and submits, under challenge is show cause notice dated 8th January, 2021 followed by order dated 27th January, 2021 cancelling his client’s registration under Central 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. Roy Choudhury, learned advocate, Senior Standing Counsel appears on behalf of the department. We notice he had appeared in M/s. Mohanty Enterprises (supra). 3. We reproduce below paragraph 2 from said orde....

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