2025 (5) TMI 1432 - HC - GST

Seeking to restore the cancellation of GST registration - No business conducted at the declared place of business - petitioner produced an additional affidavit with invoices and photographs evidencing ongoing business operations at the declared location - HELD THAT - The documents so furnished demonstrate that the business of the petitioner has been conducted till date. No serious objection has been raised by the learned Standing Counsel. However to appreciate the factual aspects the matter needs to be remitted to the authority concerned for consideration of evidence and if required inspection be done with regard to existence of business at the declared place. Accordingly the order dated 12.08.2024 is set aside and the opposite party No.2-State Tax Officer Jajpur Circle Jajpur is directed to reconsider the matter taking into account the documents furnished before this Court by way of additional affidavit. Thus the writ petition stands disposed of.

Summary

The Orissa High Court, in its order dated 2025, set aside the cancellation of GST registration certificate No. 21BCTPP4121P1Z7 issued by the State Tax Officer, Jajpur Circle, which was annulled on the ground that the petitioner did not conduct business at the declared place. The petitioner produced an additional affidavit with invoices and photographs evidencing ongoing business operations at the declared location under the name "Jay Jagannath Filling Station." The Court noted no serious objection from the GST authorities but emphasized the need for factual verification. Consequently, the matter was remitted to the State Tax Officer for reconsideration, including inspection if necessary, directing the petitioner to appear with supporting documents by 9th May 2025. The Court clarified it did not express any opinion on the merits and disposed of the writ petition accordingly.