Partha Sarathi Das vs. Assistant Commissioner Of State Tax, CT And GST, Balasore Circle, Balasore
Held
The Court directed the petitioner to pay all outstanding amounts within two weeks. Upon such payment, the Opposite Party was ordered to consider the application for revocation of the registration certificate within six weeks, relying on a previous coordinate bench order.
Facts
The petitioner challenged the cancellation of their GST registration certificate under the Odisha Goods and Services Tax Act, 2017, expressing willingness to pay all due tax, interest, late fee, and penalty.
Key Issues
Whether the cancellation of a GST registration certificate should be revoked when the petitioner is willing to pay all outstanding taxes, interest, late fees, and penalties, including condonation of delay in seeking revocation.
Sections Cited
Rule 23 (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 7th July, 2025 followed by order dated 7th August, 2025 cancelling the registration certificate of the petitioner under the Odisha Goods and Services Tax Act, 2017 is under challenge. She 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. She relies on order dated 16th November, 2022 of coordinate Bench in W.P.(C) No.30374 of 2022 (M/s. Mohanty
The judgment continues below.
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