Rina Rani Sahoo vs. The Commissioner, CGST, Cx And Customs, Bhubaneswar
Held
The High Court directed the petitioner to deposit all undertaken payments within two weeks. Following this, the Department was mandated to consider the petitioner's application for revocation of the registration certificate within six weeks.
Facts
The petitioner challenged the cancellation of their GST registration certificate, which occurred via an order dated 20th November, 2025, after a show cause notice. The petitioner expressed readiness to pay all outstanding tax, interest, late fee, and penalty, seeking condonation of delay for their revocation application.
Key Issues
The key legal issue was whether the cancellation of the petitioner's GST registration should be revoked, subject to their payment of all outstanding dues and condonation of delay in filing the revocation application.
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 15th October, 2025 followed by order dated 20th November, 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 Bench in W.P.(C) No.30374 o
The judgment continues below.
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