Prabina Kumar Nayak vs. Superintendent, CGST And Central Excise, Dhenkanal Range
Held
The Court, noting the respondent's concession and relying on a coordinate bench's precedent, directed the petitioner to make all undertaken payments. Upon such compliance, the opposite party was ordered to consider the application for revocation of the registration certificate.
Facts
The petitioner challenged the cancellation of their GST registration under the Odisha Goods and Services Tax Act, 2017. They expressed readiness to pay all outstanding tax, interest, late fees, and penalties, seeking revocation of the registration cancellation based on a previous High Court order.
Key Issues
Whether the cancellation of GST registration can be revoked upon the petitioner's undertaking to pay all outstanding dues, including tax, interest, late fees, and penalties, with condonation of delay in applying for revocation.
Sections Cited
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 07.09.2026 (Hybrid mode)
Learned advocate appears on behalf of petitioner and submits that the show cause notice dated 15th November, 2025 followed by order dated 16th December, 2025 cancelling the registration certificate of the petitioner under 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. Mohant
The judgment continues below.
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