Rakesh Kumar Samal vs. Joint Commissioner, GST, Bhubaneswar, Khurda
Held
The Court directed the petitioner to pay all outstanding dues within two weeks. Upon compliance, the Opposite Party was ordered to consider the application for revocation of the registration certificate within six weeks, implicitly condoning the delay in applying for revocation.
Facts
The petitioner challenged the cancellation of their GST registration certificate, which was preceded by a show cause notice. The petitioner expressed willingness to pay all due tax, interest, late fee, penalty, and any other sum required.
Key Issues
Whether the cancellation of GST registration should be revoked, particularly when the petitioner is willing to pay all dues and there is a delay in invoking the revocation provision.
Sections Cited
Rule 23 of the Odisha Goods and Services Tax Rules
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 19.09.2026
This matter is taken up through hybrid arrangement.
Heard.
Learned Advocate appearing on behalf of the Petitioner submits that the show cause notice dated 15.11.2025 followed by the order of cancellation dated 23.12.2025 cancelling the registration certificate of the Petitioner is under challenge. He submits that the Petitioner is ready and willing to pay the tax, interest, late fee, penalty and any other sum required to be paid along with the return. He relies on the order dated 16th November, 2022 of a coordinate Bench in W.P.(C) No.30374 of 2022 (M/s. Digitally Signed Signed by: AYASKANTA JENA Designation: Personal Assistant Reason: Authentication Location: High Court of Orissa Date: 21-Sep-2026 16:18:48 Signature Not V
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