GST Registration Restoration Granted Based on Precedent: High Court Applies Coordinate Bench Order
Summary in Key Points:
- Issue: The assessee, whose GST registration was canceled, sought restoration through a writ petition, claiming compliance with conditions set in a previous court order (Harish Mahanta case).
- Dispute: The revenue disputed the assessee’s claim of fulfilling the conditions.
- Decision: The High Court disposed of the writ petition by applying the same directions and conditions as the Harish Mahanta case, effectively granting the assessee’s request for restoration.
HIGH COURT OF ORISSA
Prem Kumar Motiwala
v.
Commissioner CGST, CX and Customs
Arindam Sinha and M.S. Sahoo, JJ.
W.P.(C) No.26827 of 2024
NOVEMBER 30, 2024
B.B. Champatiray, Adv. for the Petitioner. S.K. Roychoudhury, Sr. SC for the Respondent.
ORDER
1. Mr. Champatiray, learned advocate appears on behalf of petitioner and submits, registration of his client was cancelled. The writ petition has been filed for direction to restore the registration. He submits, his client has complied with requisites as in order dated 27th June, 2024 made by coordinate Bench in WP(C) no.14947 of 2024 (Harish Mahanta v. Chief Commissioner, CT and GST, Odisha, Cuttack and another). His client’s claim to relief is covered by said order.
2. Mr. Roychoudhury, learned advocate, Senior Standing Counsel appears on behalf of revenue and disputes that petitioner’s claim is covered.
3. The writ petition is disposed of in terms of order dated 27th June, 2024 (supra). Same directions are deemed to have been made herein.