The Registration Certificate of the petitioner under the OGST Act & Rules made thereunder was cancelled on the ground of non-filing of return. Subsequently, the petitioner filed return along with tax with an application for revocation of the cancellation order. The said application was rejected on the ground that, the petitioner is liable to pay interest for the delayed payment.

Learned counsel for the petitioner submits that the petitioner has also paid interest in the meantime.

Regard being had to such facts and submissions and without going into the merit of the case, we dispose of the writ application directing the petitioner to file a detailed representation before the CT & GST Officer, Barbil Circle, Jajpur- Opp. Party No.3 within a week from today. If such representation is filed, the same shall be disposed of on or before 31.03.2020 after verification of facts regarding payment of tax and interest for the delayed period.

No coercive action shall be taken against

the petitioner in the meantime.

The writ application is accordingly disposed of.

Urgent certified copy of this Order be granted as per rules.

A free copy of this Order be supplied to the learned Addl. Government Advocate for compliance.