Swagatam Vs Chief Commissioner of Commercial Taxes and Goods and Services Tax
Date: May 28, 2026
Subject Matter
Petitioner Granted Portal Access to Amend Registration After Verification of Genuine Documents
Summary
The petitioner is allowed to access their GST portal to file an application for amendment of registration. This follows an inquiry which confirmed the genuineness of the documents submitted, despite the petitioner conducting business from an unregist…
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT This matter is taken up through Virtual Mode. 2. Mr. Mishra, learned Standing Counsel for the CT and GST submits that pursuant to the additional affidavit filed by the petitioner, a further inquiry is made and found the documents annexed to the said affidavit to be genuine and the petitioner was doing his business at a place other than the regis…