M/s. Bright Star Plastic Industries v. Additional Commissioner of Sales Tax

The dispute in M/s. Bright Star Plastic Industries v. Additional Commissioner of Sales Tax arose from the cancellation of the petitioner’s GST registration under the Odisha GST Act, 2017.

The petitioner was engaged in the manufacture and trading of PVC pipes, HDPE pipes, LDPE pipes and iron products. Initially, the Department issued a show cause notice alleging that the registration had been obtained by fraud or suppression of facts. After considering the petitioner’s reply, those proceedings were dropped.