M/S. A.N. Construction, Puri vs. Assistant Commissioner Of State Tax, Puri
Held
The Court directed the petitioner to deposit all undertaken payments within two weeks. Following this, the Assistant Commissioner was ordered to consider the application for revocation of the registration certificate within six weeks, relying on the principle established in a previous coordinate bench order.
Facts
M/s. A.N. Construction challenged a show cause notice and subsequent order dated 25th April, 2025, which cancelled its GST registration under the Central Goods and Services Tax Act, 2017. The petitioner expressed readiness to pay all outstanding tax, interest, late fee, and penalty to facilitate the revocation of the cancellation.
Key Issues
Whether a GST registration cancellation can be revoked, with condonation of delay, upon the petitioner's undertaking to pay all due tax, interest, late fee, and penalty.
Sections Cited
Central Goods and Services Tax Act, 2017, 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 17.09.2026 01. 1. This matter is taken up through hybrid arrangement.
Learned advocate appears on behalf of petitioner and submits that the show cause notice dated 8th March, 2025 followed by order dated 25th April, 2025 cancelling the registration certificate of the petitioner under the Central Goods and Services Tax Act, 2017 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 order dated 16th November, 2022 of coordinate Ben
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.