M/S. Dhabaleswar Enterprisers, Bhubaneswar vs. The Commissioner Of CT And GST Odisha, Cuttack
Held
The Court directed the petitioner to pay all outstanding dues within two weeks. Upon such payment, the Opposite Party was mandated to consider the application for revocation of the registration certificate within six weeks, implicitly condoning the delay in invoking Rule 23.
Facts
The petitioner challenged the cancellation of their GST registration certificate, which was issued on 20.09.2025 following a show cause notice dated 07.07.2025. The petitioner expressed readiness to pay all outstanding tax, interest, late fee, and penalty.
Key Issues
Whether the cancellation of GST registration should be revoked upon the petitioner's undertaking to pay all dues, and if the delay in applying for revocation under Rule 23 should be condoned.
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 07.07.2025 followed by the order of cancellation dated 20.09.2025 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 b
The judgment continues below.
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