Orissa HC revokes GST Registration Cancellation on failure of Dept. to prove wrongful availment of ITC on fake invoices


Last updated: 08 October 2021

Court :
Orissa High Court

Brief :
In M/S. Bright Star Plastic Industries v. Additional Commissioner of Sales Tax [W.P. (C) No. 15265 of 2021 dated October 04, 2021], M/S. Bright Star Plastic Industries ("the Petitioner") has filed a Petition against impugned Order dated April 05, 2021 passed by Additional Commissioner of CT & GST ("the Respondent") wherein the Respondent rejected the Petitioner's appeal questioning the Order passed by the Learned Proper Officer ("LPO") rejecting the Petitioner's application for revocation of cancellation of his GST Registration on January 07, 2021 under Section 30 (2) of the Odisha Goods and Services Tax Act, 2017 ("the OGST Act").

Citation :
W.P. (C) No. 15265 of 2021 dated October 04, 2021

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Bimal Jain
Published in GST
Views : 219

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