M/S Nayak Poultry Firm, Kendrapara vs. The Chief Commissioner Of Commercial Taxes And Goods And Services Tax, Odisha, Cuttack
Held
The Court directed the petitioner to pay all outstanding dues within two weeks. Upon such payment, the opposite party was ordered to consider the application for revocation of the registration certificate within six weeks, based on a previous coordinate bench order and the Department's concession.
Facts
M/s. Nayak Poultry Firm challenged the cancellation of its GST registration via a show cause notice and subsequent order. The petitioner expressed willingness to pay all outstanding tax, interest, late fee, and penalty, seeking revocation of the cancellation.
Key Issues
Whether a GST registration cancellation order should be revoked or its revocation considered if the taxpayer is willing to pay all outstanding dues, including tax, interest, and penalties, and whether delay in seeking revocation can be condoned.
Sections Cited
Rule 23
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 24th December, 2025 followed by order dated 13th February, 2026 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 i
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