M/S Suresh Chandra Sahu, Angul vs. The Principal Commissioner CGST, C.Ex Commissionerate, Bhubaneswar
Held
The High Court directed the petitioner to deposit all outstanding dues within two weeks. Upon such payment, the Department was mandated to consider the petitioner's application for revocation of the registration cancellation within six weeks.
Facts
The petitioner challenged the cancellation of their GST registration certificate under the Central Goods and Services Tax Act, 2017, which followed a show cause notice and a final order. They expressed willingness to pay all outstanding tax, interest, late fee, and penalty, relying on a precedent that condoned delay for revocation applications.
Key Issues
Whether the cancellation of GST registration should be revoked, subject to the petitioner's payment of all outstanding dues, and if delay in seeking revocation can be condoned.
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 16.09.2026 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 August, 2025 followed by order dated 16th September, 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) N
The judgment continues below.
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