9911796707
TMI Blog2024 (2) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... oking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules - delay can be condoned or not - HELD THAT:- Issue notice to the opposite parties. Put up this matter after two weeks. - DR. B.R. SARANGI AND MR. MURAHARI SRI RAMAN, JJ. For the Petitioner : Mr. Mr. A.K. Roy, Advocate For the Respondent : Mr. Sunil Mishra, Standing Counsel for CT GST Department ORDER This matter is taken up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T GST Circle, Bhubaneswar IV rejected the registration certificate of the petitioner, vide Reference No.ZA210123001251R on the ground of delay and against the said order, the petitioner preferred appeal, which was also rejected by the Joint Commissioner of State Tax (Appeal), CT GST Territorial Range, Bhubaneswar. It is contended that so far as delay in petitioner s invoking the proviso to Rule 23 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion certificate of the petitioner passed by the CT GST Officer, CT GST Circle, Bhubaneswar IV in Reference No.ZA210123001251R is well justified, which has been confirmed by the Joint Commissioner of State Tax (Appeal), CT GST Territorial Range, Bhubaneswar in Appeal No.AD2109230002010. To substantiate his contentions he has relied upon the judgment of the Patna High Court in Vishwanath Traders v. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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