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TMI Blog2021 (11) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... or Standing Counsel ORDER I.A. No.15888 of 2021 1. This is an application for recalling the order dated 8th September, 2021 passed in the present writ petition. 2. The Petitioner in para 4 of this application has stated as under: "4. That in the Cause Title of the said Writ Application so far as Opposite Party No.1 is concerned it was mentioned the Commissioner, CT and GST, Odisha, at Banijy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner has sought for the following substitution, which reads as under: "6. That the following Opposite Parties be substituted in place of the Opposite Parties mentioned in the cause title of the writ petition: Opposite Party No.1 The Commissioner, CGST, Central Excise and Customs, Central Revenue Building, Rajaswa Vihar, Bhubaneswar-7, Odisha. Opposite Party No.2 Additional Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Others". 5. So far as cause title of the order dated 8th September, 2021 is concerned, the Opposite Parties "The Commissioner, CT & GST, Odisha and Others" be read as "The Commissioner, CGST, Central Excise and Customs and Others" and the counsel for the Opposite Parties "Mr. Sunil Mishra, A.S.C." be read as "Mr. R.S. Chimanka, Senior Standing Counsel". 6. Though no averment is made in this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. In that view of the matter, the delay in Petitioner's invoking the proviso to Rule 23 of the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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