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IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C)No.15265 of 2021

M/s. Bright Star Plastic Industries

…. Petitioner

Mr. P.K. Harichandan, Advocate

-versus-

Additional Commissioner of Sales Tax

(Appeal) and others

… Opposite Parties

Mr. S.S. Padhy & Mr. S. Mishra, ASC

CORAM:

THE CHIEF JUSTICE

JUSTICE B. P. ROUTRAY

ORDER

04.10.2021

Order No.

4.

Dr. S. Muralidhar, CJ.

1. The Petitioner, who is a dealer registered under the Odisha

GST Act, has filed this petition questioning the order dated 5^th

April, 2021 passed by the Additional Commissioner of CT & GST

(Appeal),

Bhubaneswar

rejecting

the

Petitioner’s

appeal

questioning the order passed by the learned Proper Officer (LPO)

rejecting the Petitioner’s application for revocation of cancellation

of his registration on 7^th January, 2021 under Section 30(2) of the

OGST Act.

2. The background facts are that the Petitioner is carrying on the

business of manufacturing and trade of Poly Vinyl Chloride (PVC)

pipes, high-density polyethylene and low-density polyethylene

pipes, scrap iron angles, iron scraps etc. On 14^th August, 2