Lipika Padhi vs. The Chief Commissioner, CT And GST, Odisha, Cuttack
Held
The Court directed the petitioner to pay all due amounts within two weeks. Upon this payment, the Opposite Party was ordered to consider the application for revocation of the cancellation of the registration certificate within six weeks.
Facts
The petitioner challenged the cancellation of their GST registration certificate, which followed a show cause notice. They expressed readiness to pay all outstanding tax, interest, late fees, and penalties.
Key Issues
The key legal issues were the challenge to the cancellation of GST registration and the condonation of delay in applying for revocation of the cancellation, conditional on payment of all dues.
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 31.01.2026 followed by the order of cancellation dated 27.02.2026 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
The judgment continues below.
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