TMI Blog2021 (11) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... title of the order sheet The Commissioner, CT and GST Odisha be read as The Commissioner, CGST, Central Excise and Customs and Others . Though no averment is made in this application with regard to para 2 of the order dated 8th September, 2021 regarding Rule 23 of the Odisha Goods and Service Tax Rules (OGST Rules), according to learned counsel for the Petitioner, the relevant provision is Rule 23 of the Central Goods and Service Tax Rules (CGST Rules). Application for recalling of the order is allowed. - W.P.(C) No.26783 of 2021 - - - Dated:- 11-11-2021 - Dr. S. Muralidhar Chief Justice And B.P. Routray Judge For the Petitioner : Mr. Ananta Narayan Pattanayak, Advocate For the Opposite Parties : Mr. R.S. Chimanka, S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise and Customs, Central Revenue Building, Rajaswa Vihar, Bhubaneswar-7, Odisha. Opposite Party No.2 Additional Commissioner, GST (Appeals), Bhubaneswar, Central Revenue Building, Rajaswa Vihar, Bhubaneswar-7, Odisha. Opposite Party No.3 Superintendent, CGST and CE, Bhubaneswar-VI Range, Bhubaneswar-I Division, At/P.O. Bhubaneswar, Dist-Khurda. 4. In view of the above contentions, the Petitioner is permitted to correct the cause title of the writ petition or file consolidated cause title forthwith. In the existing cause title portion, the provision mentioned Odisha Goods and Services Tax Act, 2017 and the Odisha Goods and Services Rules, 2017 be also corrected as Central Goods and Services Tax Act, 2017 and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Goods and Services Tax Rules (CGST Rules) is condoned and it is directed that subject to the Petitioner depositing all the taxes, interest, late fee and penalty due and complying with other formalities, the Petitioner s application for revocation will be considered in accordance with law. 3. A certified copy of this order will be produced by the Petitioner before the proper officer, and subject to the Petitioner complying with the above conditions, the proper office will open the portal to enable the Petitioner to file the GST return. 4. In view of the above order, the appeal filed by the Petitioner on 30th June 2021 (Annexure-5 series) has been rendered infructuous. 5. The writ petition is disposed of in the above terms. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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