Basanta Mahalik vs. Assistant Commissioner Of State Tax, CT And GST, Balasore Circle, Balasore
Held
The High Court directed the petitioner to deposit all outstanding tax, interest, late fees, and penalties within two weeks. Subsequently, the opposite party was mandated to consider the application for revocation of the registration certificate within six weeks.
Facts
The petitioner challenged the cancellation of their GST registration certificate and expressed willingness to pay all outstanding tax, interest, late fees, and penalties. They relied on a previous High Court order that condoned delay in invoking Rule 23 for revocation upon payment of dues.
Key Issues
The key issue was whether the petitioner's application for revocation of GST registration cancellation could be considered, especially with a delay, upon their willingness to pay all outstanding dues.
Sections Cited
Rule 23
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 14th May, 2024 followed by order dated 1st July, 2024 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,
The judgment continues below.
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