2025 (5) TMI 1432

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.... CT & GST ORDER Challenge is made to Order dated 12.08.2024 passed by the State Tax Officer, Jajpur Circle cancelling the registration certificate bearing Registration number 21BCTPP4121P1Z7 on the sole ground that the registered person does not conduct any business from declared place of business. 2. It is submitted by Mr. Khirod Kumar Sahoo, learned counsel appearing for the petitioner that s....

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....ces Tax Organisation have visited the place of business after the cancellation of registration certificate. Therefore, he prayed for a direction to restore the registration certificate in order to enable him to file returns and necessary supporting documents before the authority concerned. 3. Mr. Sunil Mishra, learned Standing Counsel for the opposite parties-CT & GST Organisation submits that si....

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....een 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 d....