M/S. Maa Mangala Enterprises, Ganjam vs. State Tax Officer, Ganjam I Circal, Ganjam
Held
The High Court, relying on a previous coordinate bench order, directed the petitioner to deposit all due amounts within two weeks. Upon such payment, the tax authority was mandated to consider the petitioner's application for revocation of the registration cancellation within six weeks.
Facts
The petitioner challenged the cancellation of its GST registration certificate and the preceding show cause notice. It expressed willingness to pay all outstanding taxes, interest, late fees, and penalties to facilitate the revocation of the cancellation.
Key Issues
Whether the cancellation of GST registration could be revoked, and if the delay in applying for revocation could be condoned, subject to the petitioner depositing all outstanding dues.
Sections Cited
Rule 23 (OGST 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 12th August, 2024 followed by order dated 24th December, 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, 2022 of coordinate Bench in W.P.(C
The judgment continues below.
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