Prem Kumar Motiwala Vs Commissioner CGST (Orissa High Court)
In the case of Prem Kumar Motiwala vs. Commissioner CGST, the Orissa High Court addressed the cancellation of the petitioner’s GST registration. The petitioner sought restoration of the registration, arguing that his case was analogous to the decision in Harish Mahanta vs. Chief Commissioner, CT and GST, Odisha. The petitioner’s counsel contended that the requisite compliance outlined in the earlier judgment had been fulfilled, warranting similar relief.
The respondent’s counsel contested the applicability of the precedent to the petitioner’s case. However, the Court resolved the matter by applying the directions issued in the Harish Mahanta case. Consequently, the petitioner’s GST registration was ordered to be restored, emphasizing the Court’s adherence to consistency in similar legal scenarios. This judgment highlights the significance of precedents in ensuring equitable outcomes in GST registration disputes.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
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.
