Orissa HC Grants GST Registration Restoration Based on Precedent

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 conteste

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