Swagatam Vs Chief Commissioner of Commercial Taxes and Goods and Services Tax (Orissa High Court)
The Orissa High Court recorded the submission of the CT and GST Department that, upon further inquiry, the documents filed by the petitioner through an additional affidavit were found to be genuine and that the petitioner was conducting business from a location different from the registered place of business. The petitioner submitted that, if granted access to the GST portal, he would apply for amendment of registration after depositing arrear taxes, interest, late fees, and penalty in accordance with the Odisha Goods and Services Tax Act, 2017. The Court directed the petitioner to file an undertaking supported by an affidavit within seven days and permitted him to seek further consideration thereafter.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
This matter is taken up through Virtual Mode.
2. Mr. Mishra, learned Standing Counsel for the CT and GST submits that pursuant to the additional affidavit filed by the petitioner, a further inquiry is made and found the documents annexed to the said affidavit to be genuine and the petitioner was doing his business at a place other than the registered place of business.
3. Mr. Mohanty, learned counsel for the petitioner submits that if the petitioner gets an access to his portal, he shall file an application for amendment of the registration by depositing the arrear taxes/interest, late fee and penalty thereon as per the Section 23 of Odisha Goods and Services Tax Act, 2017. He undertakes to file an undertaking of the petitioner supported by an affidavit in that regard within a period of seven days hence serving copy thereof on Mr. Mishra, learned Standing Counsel for the CT and GST.
