Puspita Jena vs. The Commissioner Of CT And GST, Odisha,Cuttack
Held
The Court directed the petitioner to pay all outstanding amounts within two weeks. Upon such payment, the Opposite Party was mandated to consider the application for revocation of the registration certificate within six weeks, condoning the delay in applying for revocation.
Facts
The petitioner challenged the cancellation of their GST registration and expressed willingness to pay all due taxes, interest, late fees, and penalties. They sought condonation of delay in applying for revocation of the cancellation, relying on a previous High Court order.
Key Issues
Whether the cancellation of GST registration should be revoked upon payment of all dues, and if the delay in applying for such revocation should be condoned.
Sections Cited
Rule 23
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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 08.03.2025 followed by the order of cancellation dated 09.04.2025 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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