Ladu Kishore Sahu vs. Superintendent, Central GST And Central Excise (Cx) Nabarangapur, Range, CGST Division Koraput
Held
The Court directed the petitioner to pay all due amounts within two weeks. Upon such payment, the opposite party was mandated to consider the application for revocation of the registration certificate within six weeks.
Facts
The petitioner challenged a show cause notice and subsequent order cancelling their GST registration certificate. They expressed readiness to pay all outstanding tax, interest, late fees, and penalties along with filing returns.
Key Issues
Whether the cancellation of the petitioner's GST registration should be revoked, subject to the petitioner's payment of all outstanding dues and condonation of delay in seeking revocation.
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 9th November, 2022 followed by order dated 17th May, 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) No.30374 of 202
The judgment continues below.
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