IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P. (C) No.29905 of 2024
Chakra Praska Petitioner
….
Represented By Adv.
–
Mr. P.K. Jena, Advocate
-versus-
Superintendent, Rayagada Circle, Opp. Parties
….
Rayagada and others
Represented By Adv.
Mr. T.K. Satapathy, Advocate
(Senior Standing Counsel)
CORAM:
THE HON'BLE MR. JUSTICE ARINDAM SINHA
AND
THE HON'BLE MR. JUSTICE M.S. SAHOO
ORDER
30.11.2024
Order No.
01. 1. Mr. Jena, learned advocate appears on behalf of petitioner and
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submits, under challenge is appeal order dated 25 October, 2024
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
th
accepted by the department. He relies on order dated 16 November,
2022 of coordinate Bench in W.P.(C) no.30374 of 2022 (M/s.
Mohanty Enterprises v. The Commissioner, CT & GST, Odisha,
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Cuttack and others)
. He submits, his client’s claim to relief including
prayer for condonation of delay is covered by said order.
2. Mr. Satapathy, learned advocate, Senior 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 matter, the delay in Petitioner’s
invoking the proviso to Rule 23 of the Odisha Goods and
Services Tax Rules (OGST Rules) is condoned and it is
directed that subject to the Petitioner depositing all the
taxes, interest, late fee, penalty etc., due and complying with
other formalities, the Petitioner’s application for revocation
will be considered in accordance with law.”
Likewise direction is made in this writ petition. Petitioner gets the
relief in the interest of revenue.
4. The writ petition is disposed of.
(Arindam Sinha)
Judge
Signature Not Verified
(M.S. Sahoo)
Judge
Digitally Signed
Signed by: JYOSTNARANI MAJHEE
Reason: Authentication
LocJaytoiosntn: Oa R ISSA HIGH COURT
Date: 30-Nov-2024 17:18:43
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